The NRA found violations in 479 establishments in our mountain resorts. Within the framework of the winter control campaign, which started on January 3, the employees of “Fiscal Control“ checked over 1,500 establishments, shops and hotels in Bansko, Razlog, Dobrinishte, Banya, Borovets, Smolyan and Pamporovo. The violations revealed by the fiscal inspectors are: failure to issue cash receipts; discrepancy between the amounts marked on the fiscal device and the cash register; sales documents that do not meet the requirements, incorrect calculation of VAT, which for restaurateurs from January 1 is 20%, not 9%, as it was in the last few years. Due to the violations found, 453 of the traders were issued acts of violation, 14 are about to be sanctioned, and 57 of the inspected commercial establishments are subject to sealing.
Within the framework of the control campaign, the tax inspectors carried out the so-called “open surveillance“, which means that they identified themselves and were present in the establishment or hotel for several days. In this way, they monitored the receipts, after which they compared them with the sales in previous periods. The inspections also included a "mystery shopper", through which it was undoubtedly established that some of the traders do not issue documents for the sales made. In 243 of the restaurants, the inspectors found incorrect reporting of VAT of 9% instead of 20%. In 59 of the inspected commercial establishments, customers were not issued a receipt. This is an attempt to avoid the requirements for reporting sales, which is grounds for imposing a sanction, including “sealing the facility“.
In the event that a consumer does not receive a fiscal receipt when paying for a good or service, he has the right to withhold payment to the merchant until receiving a receipt. This is provided for in the VAT Act and aims to strengthen the fight against income evasion and unfair competition, as well as guaranteeing consumer rights. In order to protect consumers and their rights, the NRA has developed an electronic brochure that explains why it is important to require a sales document.
Citizens can also exercise control over revenue reporting by using the revenue agency's mobile application – NRA Mobile, which scans the QR code on the receipt. It can be downloaded via the App Store for phones with the iOS operating system or via Google Play. Reports of non-issuance of receipts, false payment documents or documents with missing details, as well as other tax and social security violations, can be submitted to the Information Center by phone: 0700 18 700 or by e-mail at: infocenter@nra.bg.