A culinary products store in Ruse won a lawsuit against the National Revenue Agency (NRA) after the tax authorities imposed a property penalty of 512 euros. The reason for the penalty was a fiscal note issued for four fried meatballs, in which the purchased items were marked with the general name “grill“.
Employees of the revenue agency carried out an inspection at the commercial site on January 5, 2026. Before identifying themselves, they made a control purchase of four fried meatballs, which were of the same type and at the same price. A fiscal receipt was issued for the sale, which reflected the full and exact value of the goods.
The problem, according to the inspectors from the National Revenue Agency - Varna, is that the food is labeled with the general name “grill“, without specifying the specific type “meatball“ and the exact quantity. Based on this, a penal decree was issued for violation of Ordinance No. H-18.
The magistrates of the District Court - Ruse confirmed that there was a formal violation, since the designation “grill“ is too general and does not allow the exact type of products sold to be established. Indicating the total value does not replace the requirement for a specific type and quantity of the goods.
Nevertheless, the court considered the case unimportant. The fiscal receipt was issued immediately after the payment and the entire amount received was correctly reported.
“The unlawful conduct is limited to the insufficient specification of one of the details of the fiscal receipt“, the magistrates reasoned, adding that there was no hidden turnover, no harm to the state budget and no other violations were found.
The court takes into account the fact that this is the first violation for the company, the manager has provided full cooperation, and the trader's behavior is not aimed at concealing income. The magistrates revoked the penal decree of the head of the “Operational Activities“ department at the National Revenue Agency - Varna and replaced it with an official warning to the company.
The decision is subject to cassation appeal before the Administrative Court - Ruse.