FISCAL SOLUTIONS...

Key documents

General

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The General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.

Legal

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The Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.

Technical

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The Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.

Last news published on: 03.07.2026 | News: 263

Last document published on: 20.01.2026 | Documents: 41

Highlight

Bulgaria introduced a hardware-based fiscalization system in 1997, and there are many mandatory requirements of importance for taxpayers and solution providers. The country adopted the euro (€) as its official currency on January 1st, 2026.

Flag of Bulgaria

Bulgaria

Key specifics include the generation of a Unique Sale Number (USN) by POS software at the start of each transaction, the mandatory QR code on receipts, specific rules for voucher processing and e-commerce, and preparations for the transition to the euro (EUR) as the official currency.

Type of fiscalization: Hardware

The current fiscal framework in Bulgaria is primarily based on fiscal devices and originates from 2006, with Ordinance H-18 serving as the core regulation. Over the years, and especially in recent years, the ordinance has undergone numerous amendments introducing new deadlines, technical adjustments, and both mandatory and optional requirements. 

Latest news for Bulgaria

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The NRA has initiated inspections on the Bulgarian Black Sea coast to ensure compliance with tax regulations, prevent unjustified price hikes, and monitor businesses.
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Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making.
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Bulgarian citizens can exchange levs for euros free of charge at banks and post offices until 30 June 2026, while the Bulgarian National Bank will continue free exchanges without limit or deadline.
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Bulgaria is considering a 0% VAT rate on essential food and beverage products to reduce inflation pressure ahead of its planned euro adoption on 1 January 2027.
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Bulgaria’s proposed DAC8/DAC9 amendments would expand automatic tax information exchange to crypto-assets, e-money, CBDCs, and Pillar Two-related group reporting, with crypto due diligence duties starting from January 1, 2027.
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The ECB's analysis indicates Bulgaria's euro adoption is proceeding smoothly, with minimal price shocks and inflation increases. Public confidence in the euro has improved, reflecting experiences similar to other eurozone nations.
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Most important documents for Bulgaria

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We unveil the specific rules when it comes to e-commerce requirements in Bulgaria such as receipt types and transaction types in online sales, how the sale process looks like (possible scenarios), and much more.

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The purpose of this document is to present, monitor, and describe Bulgaria's official currency transition to the euro. All information is presented in accordance with information that has been published, with expectations announced by the Bulgarian Ministry of Finance. Everything has been done in collaboration with the major fiscalization relevant body, the National Revenue Agency of Bulgaria (NRA).
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This document addresses all the technical details regarding the fiscalizaton process in Bulgaria. In this presentation, we deal with the topics such as - Fiscalization requirements - Hardware fiscalization Bulgaria - Supported transactions - Interface - Commands - Reports - Regular transactions - Service Data - Error handling
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Our fiscal experts provided you this valuable overview of the fiscalization requirements in Bulgaria with precise and concise information about topics of high interest for the retailers and POS business, such as general topics, fiscal devices, required functionalities, etc
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This unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Bulgaria. You’ll find all the details concerning: - Introduction - Fiscal regulation overview - Retail processes - Legal requirements - Declaration procedure - Everyday in the store

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This document is the most important legal decree which defines the fiscalization requirements in Bulgaria, such as technical and functional requirements, approval and registration procedure of types of fiscal devices, etc.
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YouTube video - Bulgaria

Major fiscal law changes in Bulgaria

Feb 16, 2019

Fiscal law change in Bulgaria: fiscal devices in focus

May 06, 2019

Fiscalization in Bulgaria: software declaration

Jan 10, 2020

Fiscalization in Bulgaria: online shops

Jan 17, 2020

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