Obligations of the persons accompanying the transported goods

18 January 2016

According to Art. 13, Para. 4 of the Tax and Social Security Procedure Code (TSSPC), the persons accompanying the transported goods have obligations similar to those of the transport vehicle drivers. They are stipulated in Art. 13, Para. 1 and Para. 2 of the TSSPC:

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 arrival, the person accompanying the goods 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 person accompanying the goods shall be held liable for administrative offences if he does not fulfil his obligations:

The establishment of administrative offences and the imposing of administrative sanctions are performed according to the Administrative Offences and Sanctions Act.

Appealing againts 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 National Revenue Agency (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.

Created on: 18.01.2016