During recent inspections in Bulgaria's winter resorts, tax authorities uncovered several establishments failing to issue proper sales receipts. The National Revenue Agency (NRA) conducted checks across popular tourist destinations, including Bansko, Razlog, Dobrinishte, Banya, Borovets, Smolyan, and Pamporovo, identifying 28 businesses that were not fully compliant with reporting regulations.

Among the violations found were discrepancies between the cash recorded on fiscal devices and the actual cash in the registers, as well as the issuance of non-compliant sales documents. Notably, one establishment provided customers with "official paper" instead of a fiscal receipt in an apparent attempt to circumvent legal requirements. This type of action can lead to the sealing of the business premises.

Fiscal inspectors are also reminding consumers that, under the VAT Act, they are entitled to withhold payment if they do not receive a proper fiscal receipt after purchasing goods or services. These inspections were part of a broader winter control campaign, which ran from January 3 to 5, and aimed at increasing compliance across the sector. In total, 92 businesses were inspected within the first few days, and the checks are set to continue throughout the season.

To ensure transparency, the NRA employed "overt observation" methods, in which inspectors directly engaged with businesses for a two-day period to monitor sales practices. In addition, "mystery shoppers" were used to identify instances where businesses failed to issue sales documents. Some restaurants were also found to be incorrectly calculating VAT, with the new VAT rate of 20% introduced on January 1 being misapplied in eight establishments.

Merchants caught violating these rules have been instructed to adjust their fiscal devices in compliance with the updated requirements. In addition, the NRA has provided a mobile app, NRA Mobile, which allows consumers to scan receipts' QR codes to verify their authenticity. The app, available for iOS and Android devices, also enables citizens to report any issues with receipt issuance or other violations, with further complaints being accepted through the NRA’s Information Center via phone: +359 700 18 700 or email: infocenter@nra.bg.

Source: OFFNews