Fiscal subject related
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.
Other news from Bulgaria
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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? LoginNew document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
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Already subscriber? LoginNew 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? LoginBulgaria Includes SUPTO POS Software in the 2026 State Budget Law
Bulgaria
Author: Nikolina Basić
Bulgaria’s 2026 Draft State Budget Law proposes amendments to the VAT Act that would make SUPTO-certified POS software mandatory for electronic sales reporting, reversing the earlier optional status. The bill also introduces strict new tracking obligations for over 600 “high fiscal risk” goods, requiring trucks transporting these items to use GPS devices for real-time monitoring. The Ministry of F... Read more
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