Fiscal control of the movement of goods of high fiscal risk

18 January 2016

One of the core activities of the National Revenue Agency (NRA) is performing tax control and social security control, as well applying measures to counteract tax and social security fraud, incl. in the area of trading in goods and services within the EU. NRA’s newest activity in that area (since January 2014) is the performance of continuous fiscal control of the movement of goods of high fiscal risk – at fiscal control check points and points of sale. This fiscal control is aimed at increasing the collection of liabilities and protection of the financial interests of the Republic of Bulgaria and the European Union by preventing VAT fraud with goods of high fiscal risk (usually these are fast moving goods such as fruits, vegetables, meat, milk, sugar, etc.), as well as at restricting unfair competition in the trade with such goods – all of this by tracking goods movement.

For the purposes of the taxation the fiscal control combines control of documents and physical control. Thus, the fiscal control includes the following:

Fiscal control is applicable to all the goods of high fiscal risk, irrespective of the place of delivery/unloading: Bulgaria, other EU Member State or a third country. It is not applicable to goods under a customs procedure

Where is the fiscal control performed?

The fiscal control is performed at  fiscal control check points and at the places of delivery/unloading of goods of high fiscal risk.

How is the fiscal control performed?

The fiscal control starts with:

If the revenue officials establish that the goods transported are included in the list of goods of high fiscal risk, they can install technical devices for control purposes (TDCPs) on the transport vehicle (usually these devices are a standard seal, a special seal with a GPS tracker, a sticker, etc.) and put a ‘high fiscal risk’ stamp on the transport document.

The technical device for control purposes is removed by another revenue official at the place of delivery/unloading or when the goods are leaving the Bulgarian territory.

Please bear in mind that:

Which persons are subject to fiscal control?

What are the types of fiscal control?

Created on: 18.01.2016