Fiscal subject related
Content
- For a person who did not issue a fiscal document-fiscal receipt, a fine is imposed: for individuals who are not traders, in the amount of BGN 200 to BGN 1,000 (previously, it was from BGN 100 to BGN 500); for legal entities, in the amount of BGN 1,000 to BGN 4,000 (previously, it was from BGN 500 to BGN 2000).
- Any subsequent fine:
- Individuals or physical persons in the range of BGN 400 to 2 000 (previously, BGN 200 to 1 000)
- Legal entities and companies in the range of BGN 2 000 to 8 000 (previously from BGN 1 000 to 4 000)
- Apart from the cases under para. 1 of a person who committed or allowed the commission of a violation of the above-mentioned rules—article 118 of the VAT Act, regulation N-18, or a regulatory act on its application—a fine is imposed—for individuals who are not traders, in the amount from BGN 600 to BGN 2,000 (previously it was from BGN 300 to BGN 1,000), and for legal entities and sole traders, in the amount from 6,000 to BGN 20,000 (previously it was from BGN 3,000 to BGN 10,000).
- In cases of repeated violations, the amount of the fine is from BGN 1,200 to BGN 4,000 (previously it was from BGN 600 to BGN 2,000), and the pecuniary sanction is from BGN 12,000 to BGN 40,000 (previously it was from BGN 6,000 to BGN 20,000).
- The natural person who was obliged to issue a fiscal document and has accepted payment without issuing such a document shall be punished with a fine ranging from BGN 200 to BGN 1,000 (previously, it was from BGN 100 to BGN 500).
- A person who fails to fulfill his obligation to store the document—keep the fiscal receipt until leave—is imposed a fine of BGN 10 (previously a fine of 5 BGN), which is collected on the spot with a receipt.
- Cashier/employee, not issuing a fiscal/system receipt in the range of BGN 200 to 1 000 leva (previously it was from BGN 100 to 500).
Importantly, in terms of fiscal devices, fines are imposed for manufacturers, importers, or persons servicing fiscal devices.
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