In less than two months – from the end of July to the middle of September, within the control campaign of the NRA along the Black Sea, the fiscal inspectors checked nearly 4,100 commercial establishments – mostly restaurants, discos, bars, attractions, grocery stores, etc. The employees of the revenue agency have drawn up more than 1,000 acts of violations, the most frequent being for the failure to issue a fiscal receipt and discrepancy between the amounts marked on the cash register and the cash balance. In 60 of the checked commercial establishments, a fiscal device was missing.
As part of the inspections, fiscal inspectors applied the “secret client” method, carried out secret and overt observations, during which they tracked sales over a certain period of time and compared the results with previous periods. The NRA employees also checked whether seasonal workers have contracts registered with the NRA, as well as whether their employers provide them with their actual remuneration.
Public contractors, as well as teams from other institutions, have been involved in most of the control actions: the Customs Agency, the Ministry of the Interior, the Ministry of Tourism, the BABH, the RZI, the Commission for Consumer Protection, BIM and the Automobile Agency administration“.
The joint teams of fiscal inspectors and public contractors have visited over 430 commercial establishments with arrears to the budget. In order to fully or partially repay the debts, the sums available in the debtors' cash registers, with a total value of more than BGN 149 thousand, were seized. Additional actions and measures were taken to secure and collect the debts of the inspected persons, and as a result sums of over BGN 1 million were received in the budget.
Many of the owners of commercial establishments, who were sanctioned for not issuing receipts or for differences in cash balances, preferred not to appeal the imposed acts, but to pay them within 14 days. In this way, they took advantage of the legal opportunity to contribute 20% less than the value of an imposed sanction.
In the event that a user does not receive a fiscal receipt when paying for a good or service, he has the right to withhold payment to the merchant until receipt of a receipt. The change in the VAT Law (in force from January 1, 2024) aims to strengthen the fight against revenue evasion and unfair competition, as well as the guarantee of consumer rights.
Citizens can exercise control over revenue reporting and by using the revenue agency's mobile application – NRA Mobile, which scans the QR code on the note. It can be downloaded through the App Store for phones with the iOS operating system or through Google Play. Reports of non-issuance of receipts, false payment documents or missing details, as well as other tax and insurance violations, can be reported to the Information Center on 0700 18 700 or by e-mail at [email protected].