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):
- To assist the fiscal control officials (revenue officials) and provide them with the necessary information;
- To present his ID document(s) to the revenue officials;
- To provide the documents accompanying the goods to the revenue officials;
- To declare before the revenue officials information about: goods type and quantity/volume, goods sender and recipient, place and date of goods delivery, as well as to state the expected time of delivery/unloading if there are no such documents or the documents do not contain such information;
- To inform the person indicated as goods recipient/buyer and/or goods sender/seller about the fiscal control performed on the goods movement, about the installed technical devices for control purposes (TDCPs) and about the obligation of the recipient/buyer to be present at the place of goods delivery/unloading;
- To preserve the intactness of the TDCPs installed by the revenue officials and not to damage these devices;
- To deliver the transported goods at the place for their delivery/unloading as entered in the technical devices for control purposes;
- To deliver the transported goods at the place where the transport vehicle must leave the Bulgarian territory if the goods are carried out in transit through the Republic of Bulgaria;
- To be present at the removal of the TDCPs from the transport vehicle by the revenue officials.
- At the place of goods delivery/unloading;
- Not later than 4 hours from the time stated by the driver, and if the goods recipient/buyer has submitted a request to change the date, time and place of goods delivery/unloading, the TDCP shall be removed not later than 24 hours from the request submission.
- In case of non-fulfilment of an obligation specified in Art. 13, Para. 2 - liability under Art. 278b, Para. 1 of the TSSPC;
- In case of non-fulfilment of an obligation specified in Art. 13, Para. 1 – liability under Art. 273 of the TSSPC. The establishment of administrative offences and the imposing of administrative sanctions are performed according to the Administrative Offences and Sanctions Act.
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 email@example.com 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: