Fiscal control in intracommunity supply of high risk goods

Before a transport vehicle leaves the territory of Bulgaria at a fiscal control check point, revenue officials are entitled to stop the vehicle, to check whether the goods are of high fiscal risk, to check the identity of the driver and of the person accompanying the goods, to check the documents accompanying the goods, and to examine the goods.

The examination shall also involve a mandatory check into the system for validity of the VAT number of the supplier/seller indicated in the invoice.

In the cases where fiscal control has already been performed on the movement of the same high risk goods inside Bulgaria, including where a technical device for control purposes (TDCP) has been installed, it shall be removed only by a revenue official at a fiscal control check point before the transport vehicle leaves the territory of Bulgaria.

The revenue official shall enter in the Fiscal Control register data about:

  1. The sender of the goods;
  2. The recipient of the goods;
  3. The type and quantity/volume of the goods;
  4. The state of destination of the goods;
  5. Other data from the performed fiscal control.

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Procedural steps

Control of goods entering Bulgaria

Control of goods transported through Bulgaria in transit

Control of goods transported inside Bulgaria

Collaterals (guarantees)

Persons examined

Documents

Contacting NRA’s offices