Fiscal control in the case of intra-Community acquisitions of goods of high fiscal risk

When the transport vehicle enters the Bulgarian territory through a fiscal control check point, the revenue official can stop the vehicle, check whether the goods transported are goods of high fiscal risk, check the identity of the driver and the person accompanying the goods, check the documents accompanying the goods, inspect the goods and install technical devices for control purposes (TDCPs) on the transport vehicle and put a ‘high fiscal risk – intra-Community acquisition’ stamp on the transport document.

Installing technical devices for control purposes (TDCPs)

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. The protocol states all the facts and circumstances established as a result of the fiscal control.

The revenue officials enter the following data in the ‘Fiscal Control’ register:

  1. Goods sender;
  2. Goods recipient;
  3. Goods type and quantity/volume;
  4. Place of goods delivery/unloading;
  5. Date and expected time of goods delivery/unloading;
  6. Protocol number and date;
  7. Other information from the protocol.
  8. Control number of the installed technical devices for control purposes;
  9. Date and time of installation of the technical devices for control purposes;

Removing technical devices for control purposes (TDCPs)

The TDCPs are removed at the place of goods delivery/unloading not later than 4 hours from the time announced by the driver/person accompanying the goods, and if a standard request (BG) has been submitted, the TDCP is removed not later than 24 hours from the request submission.

Once the TDCP is removed, an official of the NRA shall issue a protocol, copy of which will be given to the driver and the recipient/buyer or a representative authorised by him. In addition, for the other checks made another protocol is issued, which is given to the recipient/buyer. The second protocol contains the results from checking is there correspondence or discrepancy between the type and the quantity/volume of the goods as per the accompanying documents and established during the TDCP installation or declared by the vehicle driver/person accompanying the goods, and the real type and quantity/volume of the goods established at the place of goods delivery/unloading.

Actions undertaken to secure the evidence

When actions have been undertaken to secure the evidence, the revenue officials can release the goods only if a collateral (guarantee) is provided in the amount of the tax liabilities, which could result from such discrepancy, but not less than 30 per cent of the market value of the respective type and quantity/volume of the goods that were found non-corresponding. The collateral (guarantee) can be provided via bank transfer or unconditional and irrevocable bank guarantee.

The revenue official who has removed the TDCP shall enter the following data in the ‘Fiscal Control’ register:

  1. Date and time of the TDCP removal;
  2. Protocols dates and numbers;
  3. Other information from the protocols;
  4. Amount of the collateral (guarantee) imposed.

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Procedural steps

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