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.
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?
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:
Please bear in mind that: