Procedural steps in the fiscal control

Checking the identity

Once the transport vehicle is stopped, the revenue officials check the identity of the driver and of all the persons in the vehicle accompanying the goods; furthermore, the revenue officials check (using documents and/or via inspection) whether the transport vehicle is carrying goods of high fiscal risk.

Carrying goods of high fiscal risk

If goods of high fiscal risk are transported, the revenue officials check the documents accompanying the goods to establish/identify:

  • Goods type and quantity/volume;
  • Goods supplier/seller;
  • Goods recipient/buyer;
  • Date and place of goods delivery/unloading, and if the transport vehicle is crossing the Bulgarian territory from one EU Member State to another EU Member State – also the date when and the place where the transport vehicle is supposed to leave the territory of Bulgaria.

Lack of documents

If there are no documents accompanying the goods or the documents do not contain the abovementioned details and/or information on the expected time of delivery/unloading, the driver of the transport vehicle and/or the person accompanying the goods must complete the respective standard declaration  and must state the expected time of arrival in the standard statement – these documents are provided by the revenue officials.

Changing the date, time and place of goods delivery/unloading

The date and place of goods delivery/unloading that were specified in the documents or were declared by the transport vehicle driver/the person accompanying the goods, as well as the stated time of goods delivery/unloading can be changed by the recipient/buyer by submitting a standard request (BG) by e-mail. This request must be sent to [email protected] and shall be considered to be delivered after its receipt has been confirmed.

Important! When you state the expected time of delivery, please use the time zone in Bulgaria.

Installing technical devices for control purposes (TDCPs)

When the transport vehicle is carrying goods of high fiscal risk, the revenue officials are entitled to install a technical device for control purposes (TDCP) on the transport vehicle and put a ‘high fiscal risk’ stamp on the transport document. Every TDCP has a unique number.

A fiscal control protocol is issued for the installed TDCPs, and a copy of this protocol is given to the transport vehicle driver and the person accompanying the goods. The protocol contains all the facts and circumstances established as a result of the fiscal control.

Removing installed TDCPs

TDCPs can be removed only by a revenue official as follows:

  • In the case of intra-Community acquisition of goods of high fiscal risk – at the place of goods delivery/unloading;
  • In the case of transporting goods of high fiscal risk through Bulgaria from one EU Member State to another EU Member State – before the transport vehicle leaves the Bulgarian territory;
  • In the case of inland (inside the Bulgarian territory) movement of goods of high fiscal risk – at the place of goods delivery/unloading;
  • In the case of intra-Community supply of goods of high fiscal risk – before the transport vehicle leaves the Bulgarian territory

Important! If the goods must be unloaded at several locations – the TDCP is removed at each place of unloading, and when the goods are unloaded a new TDCP is installed.

If goods of high fiscal risk are being transported along with other goods in one and the same vehicle, when the other goods (those without high fiscal risk) are unloaded, no presence of their recipient/buyer is required.

If there is a suspicion that in order to avoid control a transport vehicle with load capacity under 3 tons is being used to carry goods of high fiscal risk, the respective provisions for fiscal control shall be applied.

Preliminary collateral (guarantee) during the fiscal control

The cases in which preliminary collateral (guarantee) with regard to the fiscal control is imposed by a public enforcement agent and/or a revenue official are specified in details in Art. 121a, Para. 1, Item 1 - 4 and Para. 2 of the Tax and Social Security Procedure Code (TSSPC).

Appealing against the actions of the revenue officials carrying out fiscal control

The actions of the revenue officials, who have performed fiscal control of the movement of goods of high fiscal risk, can be appealed within 14 days from their execution before the head of the respective territorial directorate of the NRA (corresponding to the location of the site/the place where these actions were taken) based on Art. 127g in relation to Art. 41 of the TSSPC. The submission of an appeal does not stop the undertaken actions.

Liability for administrative offences

Persons, who do not fulfill their obligations during the fiscal control of the movement of goods of high fiscal risk, shall be held liable for administrative offences as per the Administrative Offences and Sanctions Act.

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= Control of goods entering Bulgaria

= Control of goods leaving Bulgaria

= Control of goods transported through Bulgaria in transit

= Control of goods transported inside Bulgaria

= Collaterals (guarantees)

= Persons examined

= Documents

= Contacting NRA’s offices