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 NRA in Bulgaria launches Nationwide Inspections of 7,000 street vendors over undeclared Income
Public
Bulgaria
Author: Nikolina Basić
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Fiscal subject related
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641
Content accuracy validation date:
18.09.2025
Content accuracy validation time:
08:18h
The National Revenue Agency (NRA) in Bulgaria initiated an inspection campaign targeting nearly 7,000 street vendors across Bulgaria.
The NRA will reach out to vendors via phone and email, aiming to clarify obligations and enforce compliance with tax and insurance regulations.
Street vendors are individuals or sole traders who sell goods in open-air markets, public spaces, or via mobile setups, rather than permanent retail locations. Their taxation depends on turnover and business type:
Under BGN 100,000 annually: Vendors may fall under the Local Taxes and Fees Act and owe a patent tax, requiring declarations to both the municipality and the NRA.
Above BGN 100,000 annually: Income must be declared through an annual tax return under the Personal Income Tax Act, and VAT registration becomes mandatory.
Regardless of turnover, all vendors must comply with:
- Social Security Code and Health Insurance Act for personal insurance
-Cash register usage for sales tracking, with mobile devices permitted for flexible operations
-Non-compliance may result in fines and sanctions, the NRA warns.
To assist vendors, the NRA has published a dedicated brochure titled “Taxes and Insurance for Street Vendors”, outlining all legal obligations. Additional guidance is available via phone and Website: nra.bg — under the “Taxes” and “Insurance” sections.
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