More precisely, the Draft Ordinance amending and supplementing Ordinance No. H-18 of 2006 on registration and reporting through fiscal devices of sales in commercial establishments, requirements for software for their management, and requirements for persons who carry out sales has been made available for public discussion until April 3, signalling the government's commitment to soliciting feedback and ensuring a smooth transition to electronic receipt issuance.
Draft regulation for the introduction of electronic receipts in Bulgaria
Public
Bulgaria
Author: Nikolina Basic
Category:
Fiscal subject related
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1368
Content accuracy validation date:
27.03.2024
Content accuracy validation time:
12:00h
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.
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