Fiscal control on the movement of high risk goods inside Bulgaria

Revenue officials are entitled to stop the transport vehicle inside Bulgaria at a fiscal control check point, and 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, to examine the goods, to install technical devices for control purposes (TDCPs) on the transport vehicle and to put a “high fiscal risk – domestic supply” seal/stamp on the transport document.

Installing TDCPs

A protocol for fiscal control shall be issued for the installed TDCPs. An identical copy of this protocol shall be handed to the driver of the transport vehicle and to the person accompanying the goods. All facts and circumstances from the performed fiscal control shall be described in the protocol.

The revenue official who has installed the TDCPs shall enter in the Fiscal Control register data about:

The sender of the goods;
The recipient of the goods;
The type and quantity/volume of the goods;
The place of delivery/unloading of the goods;
The date and expected time of delivery/unloading of the goods;
The control number of the TDCPs;
The date and time of installing the TDCPs;
The number and date of the protocol;
Other data from the protocol.

Removing TDCPs

The TDCPs shall be removed by a revenue official at the place of unloading of the goods. After removing the TDCPs an NRA official shall prepare a protocol. An identical copy of this protocol shall be handed to the recipient/buyer of the goods or to their authorized representative. The protocol shall contain data about the correspondence or discrepancy between the type and quantity (volume) of the goods as per the accompanying documents upon TDCPs installing, or declared by the driver of the transport vehicle or the person accompanying the goods, and the actual type and quantity of the goods at the place of their delivery/unloading.

Actions undertaken for securing evidence

Where actions have been undertaken for securing evidence the revenue official shall release the goods only after collateral (security) has been provided to the amount of the tax liabilities which may arise as a result of the discrepancy, but not less than 30 % of the market value of the non-corresponding goods in type and quantity. The collateral (security) may be provided via bank transfer or unconditional and irrevocable bank guarantee.

The revenue official who has removed the TDCPs shall enter in the Fiscal Control register data about: