Fiscalization in Bulgaria

In order to prevent tax-related frauds and to suppress grey economy, fiscalization in Bulgaria was introduced back in 1997.

As for fiscalization in Bulgaria, the year 2006 was very important. It’s the time when the Bulgarian government put in force Ordinance Н–18 which is the prime ordinance related to fiscalization and fiscal rules. It is still in force, including the latest changes dating from September 2018.

Among novelties introduced for cash registers, it must be emphasized that each cash receipt must have printed QR code and unique sales number at start of every transaction. Additionally, the data must be sent to the real-time servers of the NRA. The new rules also prohibit so-called service vouchers.

Bulgaria has a classic hardware-based type of fiscalization, based on fiscal device. Before usage, devices have to go through extensive testing and pass the certification procedure by the official state bodies.

When in comes to software, there is no mandatory certification process for POS application, but instead, there is declaration process. That means that the producers of software must declare the conformity of their products with the latest legal requirements. There is a public list of software available on the Portal of Electronic Services of the NRA.

Deadline for both fiscal printers and persons using sales management software to submit information about the software they use is March 31st 2020.

Contribution by JB Fiscal Consulting