Fiscal subject related
With adopted changes to the Value Added Tax Act (VAT), effective January 1, 2024, individuals are given the opportunity, under certain conditions, to be able to register and account for their deliveries or sales in a commercial establishment by issuing fiscal receipts generated in electronic form and delivered electronically. The norm is not mandatory for implementation but is an alternative option for those obliged to provide the fiscal receipt in electronic form instead of paper.
Bulgaria is ushering in a new era of digitalization in its retail sector, as merchants will soon have the option to issue electronic receipts for goods or services sold.
According to the proposed changes, merchants and retailers will be able to issue electronic receipts, but they must utilise approved software listed in an appendix to the VAT, known as SUPTO software. This software will facilitate the generation and transmission of electronic receipts to customers, as well as reporting requirements for businesses. To comply with the new regulations, merchants must also collect customer data such as email addresses, website profiles, or mobile app information.
While the transition to electronic receipts marks a significant step forward in modernizing Bulgaria's retail sector, the draft ordinance also recognizes the importance of consumer preferences. Customers will retain the option to request paper receipts, ensuring flexibility and accommodating diverse preferences. However, the document outlines stringent guidelines for electronic receipts, detailing the necessary attributes and information that must be included to ensure compliance with tax regulations.
Other news from Bulgaria
New document was uploaded: S4FiscalBackoffice Patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginWill vouchers/gift cards and coupons remain valid after Euro adoption in Bulgaria?
Bulgaria
Author: Nikolina Basić
Bulgaria will adopt the euro on January 1, 2026, but certain lev-denominated instruments such as vouchers, coupons, stamps, and lottery tickets issued before that date will remain valid until their expiry or until stocks are used up. Read more
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Already subscriber? LoginMandatory publishing of daily retail prices for certain categories of products in Bulgaria regarding euro adoption
Bulgaria
Author: Nikolina Basić
Bulgaria’s Commission for Consumer Protection (KZP) has launched kolkostruva.bg, a platform requiring large retailers to publish daily prices for 101 key product categories as part of euro adoption measures. Read more
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Already subscriber? LoginThe NRA in Bulgaria will monitor prices during Bulgaria’s Euro transition to ensure market transparency.
Bulgaria
Author: Nikolina Basić
Bulgaria’s National Revenue Agency (NRA) will closely monitor prices during the euro transition to prevent unjustified increases and ensure transparency, working jointly with the Consumer Protection Commission. The NRA has updated its electronic systems and is running public education campaigns to prepare citizens and businesses for the dual-currency period and smooth adoption of the euro. As Bulg... Read more
The NRA in Bulgaria launches Nationwide Inspections of 7,000 street vendors over undeclared Income
Bulgaria
Author: Nikolina Basić
Bulgaria’s National Revenue Agency (NRA) has launched inspections of nearly 7,000 street vendors to ensure compliance with tax, VAT, and social security obligations. Vendors are reminded to declare income, use cash registers (including mobile devices), and follow insurance requirements, with a dedicated NRA brochure and online resources available to guide them. The National Revenue Agency (NRA) in... Read more
Euro in Bulgaria: Mixed payment of euro and leva?
Bulgaria
Author: Nikolina Basić
Beginning January 1, 2026, Bulgaria will enter a dual-currency period where both the lev and the euro are legal tender for one month. Note the following key details! Read more
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Already subscriber? LoginNew webinar was uploaded: Recorded webinar: Countdown to EUR in Bulgaria - Compliance Insights for Retailers
Bulgaria
Author: Nikolina Basić
On August 28 , 2025, Fiscal Solutions organized a free webinar on the topic „Countdown to EUR in Bulgaria - Compliance Insights for Retailers“ The webinar was held by Nikolina Basić, Legal Consultant at Fiscal Solutions. Read more