At the end of 2023, a large number of regulations and laws will have passed all procedures and been finally accepted. Some of those have an impact on fiscalization and VAT rules. One of them is certainly the law amending and supplementing the law on VAT. This regulation introduces higher penalties for not complying with the VAT law and its obligations, which have an impact on fiscalization as well.
More precisely, the fines are defined as follows:
Higher penalties for not respecting VAT and fiscalization rules in Bulgaria
Public
Bulgaria
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1451
Content accuracy validation date:
09.01.2024
Content accuracy validation time:
08:09h
- For a person who did not issue a fiscal document-fiscal receipt, a fine is imposed: for individuals who are not traders, in the amount of BGN 200 to BGN 1,000 (previously, it was from BGN 100 to BGN 500); for legal entities, in the amount of BGN 1,000 to BGN 4,000 (previously, it was from BGN 500 to BGN 2000).
- Any subsequent fine:
- Individuals or physical persons in the range of BGN 400 to 2 000 (previously, BGN 200 to 1 000)
- Legal entities and companies in the range of BGN 2 000 to 8 000 (previously from BGN 1 000 to 4 000)
- Apart from the cases under para. 1 of a person who committed or allowed the commission of a violation of the above-mentioned rules—article 118 of the VAT Act, regulation N-18, or a regulatory act on its application—a fine is imposed—for individuals who are not traders, in the amount from BGN 600 to BGN 2,000 (previously it was from BGN 300 to BGN 1,000), and for legal entities and sole traders, in the amount from 6,000 to BGN 20,000 (previously it was from BGN 3,000 to BGN 10,000).
- In cases of repeated violations, the amount of the fine is from BGN 1,200 to BGN 4,000 (previously it was from BGN 600 to BGN 2,000), and the pecuniary sanction is from BGN 12,000 to BGN 40,000 (previously it was from BGN 6,000 to BGN 20,000).
- The natural person who was obliged to issue a fiscal document and has accepted payment without issuing such a document shall be punished with a fine ranging from BGN 200 to BGN 1,000 (previously, it was from BGN 100 to BGN 500).
- A person who fails to fulfill his obligation to store the document—keep the fiscal receipt until leave—is imposed a fine of BGN 10 (previously a fine of 5 BGN), which is collected on the spot with a receipt.
- Cashier/employee, not issuing a fiscal/system receipt in the range of BGN 200 to 1 000 leva (previously it was from BGN 100 to 500).
Importantly, in terms of fiscal devices, fines are imposed for manufacturers, importers, or persons servicing fiscal devices.
Other news from Bulgaria
Bulgaria Adopts the Euro on 1 January 2026: What Citizens and Businesses Need to Know
Public
Bulgaria
Author: Nikolina Basić
Bulgaria
Author: Nikolina Basić
Bulgaria will adopt the euro on 1 January 2026, with a one-month dual-circulation period and automatic conversion of all prices, accounts, assets, and liabilities at the fixed rate of €1 = 1.95583 BGN. To protect consumers, dual price display will remain mandatory until 8 August 2026, cash levs can be exchanged free of charge through banks, post offices, or permanently at the Bulgarian National Ba... Read more
Bulgaria's Euro Switch: exchange boards change format, and ATMs update rules.
Public
Bulgaria
Author: Nikolina Basić
Bulgaria
Author: Nikolina Basić
Bulgaria’s move to the euro on January 1, 2026 will introduce Eurozone-style exchange boards and a short, early-morning ATM and card-payment pause during the currency switchover. From January onwards, ATMs will dispense euros, businesses will still accept leva for a month, and all bank accounts and cash will convert automatically at the fixed rate. As Bulgaria prepares to officially adopt the euro... Read more
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice installer
Author: Dejan Šijačić
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Bulgaria Includes SUPTO POS Software in the 2026 State Budget Law
Public
Bulgaria
Author: Nikolina Basić
Bulgaria
Author: Nikolina Basić
Bulgaria’s 2026 Draft State Budget Law proposes amendments to the VAT Act that would make SUPTO-certified POS software mandatory for electronic sales reporting, reversing the earlier optional status. The bill also introduces strict new tracking obligations for over 600 “high fiscal risk” goods, requiring trucks transporting these items to use GPS devices for real-time monitoring. The Ministry of F... Read more
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login