FISCAL SOLUTIONS...
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Public Bulgaria Author: Kristina Dosen
Did you know what are the online seller's obligations in Bulgaria, in terms of submitting information to the National Revenue Agency? A seller with an e-shop, who has a platform for online sales and accepts payments that require the issuance of a fiscal receipt is obliged to submit information to the NRA. Which exactly, we unveil in the following.
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Fiscal subject related

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Content accuracy validation date: 11.04.2022
Content accuracy validation time: 14:12h

Content

More precisely, the information that the persons selling through the e-shop are obliged to submit is:
• name and web address of the e-shop;
• information about the person making the sales through the e-shop;
• type of goods sold
• for the software of the e-shop, for the type and provider of the hosting service and others, described in detail in Annex №33 of Ordinance №H-18.
The data are submitted through the Portal for electronic services of the NRA, accessible with a qualified electronic signature (QES) before starting the activity of selling goods or services through an e-shop. Also, every change in this field must be submitted within 7 days from the occurrence of the change. In summary, a list of registered online sellers is maintained by the National Revenue Agency. (NRA)
It is important to note that persons who make sales through an e-shop are obliged to keep the information created through the software of the e-shop (current database and archival copies of the database) and at the request of the revenue authorities to provide access to it with the ability to export and copy data.

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