The online seller's obligations in Bulgaria
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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