As a reminder, the National Revenue Agency in Bulgaria has introduced a regulation about the special declaration of so-called fiscal risk goods. On October 1, 2023, the National Revenue Agency implemented a preliminary declaration of data regime in relation to transports that: begin on the territory of another EU member state and end on the territory of the country; or begin on the territory of the country and end on the territory of another EU member state.
NRA: Regime for mandatory advance declaration of data on the transportation of goods with a high fiscal risk in Bulgaria
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Bulgaria
Author: Kristina Dosen
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Fiscal subject related
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728
Content accuracy validation date:
04.01.2024
Content accuracy validation time:
08:35h
Another update has also been introduced about the details of the above-mentioned advance declaration. More precisely, from January 3, 2024, the National Revenue Agency introduces a regime for mandatory preliminary declaration of data or the transportation of goods with a high fiscal risk, carried out with means of transport over 3.5 tons, which:
- start from the territory of a third country and end on the territory of the country, after completion of the customs regime and picking up the goods;
- start and end on the territory of the country.
The data is declared through an electronic service accessible with a qualified electronic signature in the portal for electronic services of the revenue agency. Through the electronic service, users submit data for the initial declaration of the carriage of goods for the sender/supplier, recipient/buyer, carrier, means of transport, type, quantity, and agreed value of the goods, place, date, and expected time of loading, shipment, transhipment, and receiving. It provides an opportunity to review and search for submitted data, to confirm the receipt of goods with a high fiscal risk (SVFR), or to correct and cancel already submitted data. When submitting the transport data to the SWFR, the NRA system generates and provides a unique transport number (UNP). For the convenience of business, the agency provides XSD schemas and a description of the form and structure of the data for the use of the electronic service through a public application-programming interface (API) or through communication at the system-system level.
We need to point out that current regulations for the above-mentioned procedure are in the process of updating, where amendments are introduced for public consultations in order to specify in more detail the meaning of the different subjects, such as the carries, information about transportation goods, more details about the procedure, and also the form of declaration.
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