Fiscal control

What is fiscal control?

The fiscal control is a set of operations of officials of the National Revenue Agency (NRA), which are aimed at preventing tax evasion and tax fraud and are performed regarding the movement (transportation) of goods of high fiscal risk on Bulgarian territory.

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.

See the entire text.

Which documents regulate the fiscal control?

Tax and Social Security Procedure Code (TSSPC), Art. 12, Para. 1-8, except for Para. 4; Art. 13; Art. 121a; Art. 127a-h; Art. 278b; §1 of the Additional Provisions, bullets 26-28.

Ordinance No. N-2 of January 30th, 2014, 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 (BG)

Who are the competent fiscal control authorities (officials)?

According to Art. 127a, Para. 1 of the TSSPC, fiscal control is performed by revenue officials authorised with NRA Director General’s order (no explicit written assignment is required). The powers of the competent revenue officials are set out in Art. 12, Para. 1 - 8 of the TSSPC, except for Para. 4.

Insignia and uniforms of the fiscal control officials

Fiscal control officials (teams consisting of at least 2 officials) can stop with traffic baton transport vehicles only at fiscal control check points (FCCPs). The fiscal control officials wear insignia and uniform, which are highly recognisable and visible, including at night. The insignia and uniform must contain such inscriptions as ‘National Revenue Agency’ ("Национална агенция за приходите") or NRA (НАП), or ‘Fiscal Control’ (“Фискален контрол”), as well as the logo of the National Revenue Agency.

Where are the fiscal control check points (FCCPs) located?

The FCCPs are designated areas, parts of the road infrastructure or areas of public railway stations, public airports and public ports, including the adjacent parts of these sites, in which the revenue officials can perform fiscal control. List of fiscal control check points (BG)

Which persons are examined during the fiscal control?

  • The drivers of the transport vehicles carrying goods. See more.
  • The persons accompanying the goods. See more.
  • The recipients/buyers of goods of high fiscal risk. See more.

What procedural steps are taken by the revenue officials?

The fiscal control of the movement of goods of high fiscal risk includes such actions as:

  1. Stopping transport vehicles carrying goods on Bulgarian territory;
  2. Checking whether the transport vehicle is carrying goods of high fiscal risk;
  3. Checking the identity of the driver and the person(s) accompanying the goods;
  4. Checking the documents accompanying the goods;
  5. Installing technical devices for control purposes (TDCPs) on the transport vehicles carrying goods of high fiscal risk;
  6. Removing the installed TDCPs;
  7. Examining/inspecting the transported goods inside the transport vehicle and at the place of goods delivery/unloading. See the entire procedure

When is preliminary collateral (guarantee) imposed in the course of fiscal control?

Please bear in mind that:

  • The revenue officials are entitled to stop transport vehicles with load capacity over 3 tons. If there is a suspicion that in order to avoid control a transport vehicle with load capacity under 3 tons is being used to carry goods of high fiscal risk, the respective provisions for fiscal control shall be applied;
  • Fiscal control is also performed for stopped transport vehicles carrying goods of high fiscal risk, irrespective of their location on Bulgarian territory;
  • The information on goods type and quantity/volume, sender and recipient, place and date of goods delivery, the expected time of delivery/unloading, information on the goods movement and the fiscal control actions undertaken by the revenue officials are entered in the ‘Fiscal Control’ electronic register;
  • The actions of the revenue officials can be appealed within 14 days from their execution before the head of the respective territorial directorate of the NRA, based on Art. 127g and in relation to Art. 41 of the TSSPC. The submission of an appeal does not stop the undertaken actions.
  • The information on goods type and quantity/volume, sender and recipient, place and date of goods delivery, the expected time of arrival, information on the goods movement and the fiscal control actions undertaken by the revenue officials are entered in the ‘Fiscal Control’ electronic register;
  • A protocol is issued for every fiscal control action.

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Procedural steps

Control of goods entering Bulgaria

Control of goods leaving Bulgaria

Control of goods transported through Bulgaria in transit

Control of goods transported inside Bulgaria

Collaterals (guarantees)

Persons examined

Documents

Contacting NRA’s offices