Obligations of the person who is a recipient/buyer of goods of high fiscal risk

18 January 2016

The obligations of the goods recipient/buyer are stipulated in Art. 13, Para. 1 and Para. 3 of the Tax and Social Security Procedure Code (TSSPC):

Important! According to Art. 13, Para. 3, Item 4 of the TSSPC during the fiscal control the person who is goods recipient/buyer cannot dispose of the goods before their delivery/unloading unless he has provided a collateral (security) for the goods before the revenue officials – this collateral (security) must be in the amount of 30 per cent of goods market value and can be provided via bank transfer or unconditional and irrevocable bank guarantee valid for not less than 6 months

If the abovementioned prohibition is not complied with, in addition to the administrative sanctions the Bulgarian legislation also envisages applying preliminary collateral (security) towards the recipient/buyer during the fiscal control.

The goods recipient/buyer 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.

Rights of the person who is recipient/buyer of goods of high fiscal risk

The concerned recipients/buyers of goods of high fiscal risk can notify the National Revenue Agency (NRA) in advance about the goods transportation by sending the respective statement by e-mail to fisc.control@nra.bg. If this notification is made on time, it shall be taken into consideration when fiscal control is performed for the respective day. The abovementioned statement must be signed with an electronic signature and shall be considered to be delivered after its receipt has been confirmed; the confirmation of the receipt of a standard request sent by a recipient/buyer is made in the similar manner and in accordance with the provisions of Art. 13, Para. 4 of the Ordinance on the Conditions and Procedure to Perform Fiscal Control on the Transportation of Goods of High Fiscal Risk Across the Territory of the Republic of Bulgaria, and the Requirements for the Fiscal Control Check Points.

NRA’s clients (goods recipients/buyers) were given the opportunity to notify in advance about the transportation of goods of high fiscal risk based on Art. 17, Para. 1, Item 5, Bullet „e“ of the TSSPC and with regard to the right of taxable persons to be given free of charge the opportunity to exchange electronically data with the revenue authorities and the public enforcement agents.

If actions were undertaken for preliminary collateral (guarantee) during the fiscal control, the person who is recipient/buyer is allowed to:

and at the same time

In that case the goods for which actions were undertaken under Art. 40 of the TSSPC for securing evidence (i.e. goods were seized) shall be released. The prohibition on disposal of these goods shall no longer be applicable.

Appealing against 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