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Public 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.
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Fiscal subject related

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Content accuracy validation date: 20.11.2025
Content accuracy validation time: 09:12h

The Ministry of Finance of Bulgaria has announced proposed amendments to the Bulgarian VAT Act that will affect traders using specific sales management software in their retail outlets, known as SUPTO POS SW.

These changes are contained within the Draft Law on the State Budget of Bulgaria for 2026, which still needs to be officially approved, and introduce certain changes regarding fiscalization rules. Specifically, some of the measures propose the introduction of mandatory SUPTO Point-of-Sale (POS) software for sales reporting. This requirement was introduced a couple of years ago, where it was initially intended to be mandatory, but authorities later decided that it would be optional. With these recent changes, if the bill is officially approved, SUPTO will become mandatory.

The requirement involves using specific software for electronic sales reporting that must be included in a special list maintained by the National Revenue Agency (NRA). SUPTO POS software requires certain functionalities and a special registration procedure.

The deadline for the usage of SUPTO POS software is still not determined because the law procedure is still not finished, and it will depend on the final approval of the regulations. This change will require the possible amendment of Ordinance No. 18, which is the main fiscalization act, and will be addressed in the transitional part of the Budget 2026 law (yet to be voted on) concerning the changes to the VAT Act.

A second contentious proposal in the budget draft is the mandatory declaration and tracking of goods deemed to have a "high fiscal risk". This list includes over 600 groups of goods, specifically mentioning items like pears, quinces, and yellow cheese. The new requirement dictates that all trucks transporting these goods will have to be equipped with GPS devices for real-time tracking.

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