Undercover inspectors from the National Revenue Agency have inspected 33,479 commercial establishments since the beginning of the year using the „mystery shopper“ method. They include nearly 3,000 restaurants and 1,221 bars and nightclubs. By comparison, a total of 29,556 inspections were conducted in this way throughout 2025.
The inspection begins with a purchase. The employee poses as a customer and checks whether they receive a genuine fiscal receipt. If no receipt is issued or if the document is printed by a non-fiscal printer, the inspector identifies themselves and begins checking the sales, cash register and available funds.
Over 2,000 closure orders
Since the beginning of the year, the NRA has issued 2,102 orders to seal commercial establishments, but actual closure took place in 89 cases. The revenue agency clarified: „This measure is subject to appeal.“
Fines for failing to issue a fiscal receipt range from 500 to 2,000 euros. In the event of a repeat violation, the amount may be doubled. If an unreported sale and a false fiscal receipt are established, the establishment may also be temporarily sealed.
Inspections at restaurants, hotels and shops
The largest number of inspections, 7,289, were carried out at grocery stores. A total of 2,895 inspections were recorded at fruit and vegetable retailers, while hotels were visited by 1,219 mystery shoppers. Another 546 fuel retailers, hair salons, medical centres and self-service vending machines were inspected.
During an inspection at a university cafeteria, the cash register recorded turnover of 1.50 euros, while more than 630 euros were found in the till. The inspectors also discovered two notebooks containing the actual turnover figures, which matched the accounting software but differed from the data recorded by the fiscal device.
A total of 16 violations were established at five well-known restaurants in Sofia. They included failure to issue fiscal receipts, discrepancies between the cash on hand and reported sales, as well as a receipt printed by a non-fiscal printer. During an inspection at a strip club, two out of three test purchases were made without a fiscal receipt being issued.
Inspections following reports and based on risk profiles
Some establishments are selected following reports from citizens. Others are included on lists of high-risk retailers, while still others are inspected at random. Controls have also been strengthened because of inspections into unjustified price increases related to the introduction of the euro.
In some cases, inspectors have also encountered aggression. During an inspection in Sunny Beach in the summer, the owner of a commercial establishment was detained by police after, according to the information reported, obstructing the inspection and causing bodily harm to one of the employees. In similar situations, the NRA seeks assistance from the Ministry of Interior.
Among the more unusual cases recalled by „Telegraph“ was an inspection years ago during which tax inspectors came across a nudist cruise in the Black Sea. They paid 50 leva each to board the yacht and only later realised the nature of the event.
Sources: blitz.bg, telegraph.bg, trafficnews.bg