Obligations of the transport vehicle driver

18 January 2016

The obligations of the transport vehicle driver are stipulated in Art. 13, Para. 1 and Para. 2 of the TSSPC (Tax and Social Security Procedure Code):

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 shall complete the respective standard declaration and shall state the expected time of arrival in the  standard statement– these documents shall be provided by the revenue officials.

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

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, as well as the stated time of goods delivery/unloading can be changed by the recipient/buyer by submitting a standard request by e-mail. This request must be sent to fisc.control@nra.bg and shall be considered to be delivered after its receipt has been confirmed.

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.

Removing installed TDCPs

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

The driver shall be held liable for administrative offences if he does not fulfil his obligations:

Created on: 18.01.2016