The Bulgarian Tax Authority National Revenue Agency (NRA) has implemented a mandatory regime for the preliminary declaration of data on the transportation of high fiscal risk goods on the territory of the Republic of Bulgaria, in line with Ordinance No H-5 of September 29, 2023.
Scope: the mandatory reporting of data applies to:
- From October 1, 2023– movement of the high fiscal risk goods in the EU-import and EU-export transactions from the EU Member State to Bulgaria (intra-community).
- From January 1, 2024:
- movement of the high fiscal risk goods between two destinations located in Bulgaria (domestic scope)
- movement starting from the territory of a third country and ending in Bulgaria after the customs regime and the release of the goods (cross-border).
The data is declared through an E-Services Portal accessible with a qualified electronic signature here.
When submitting data for the transportation of high fiscal risk products, the NRA system generates and provides a unique transportation number, which must be communicated to the driver of the vehicle or to the person accompanying the goods, the carrier, or the one who organizes the transport.
The test environment for submitting the data between the taxpayers’ system and the NRA system will be made available after November 13, 2023.
