Many of the owners of the commercial establishments sanctioned for not issuing cash receipts or for differences in cash balances prefer not to appeal the imposed acts, but to pay them immediately.
In this way, in addition to receiving significant sums directly in the republican budget, the business also benefits by taking advantage of the legal opportunity to pay an imposed penalty within 14 days to pay 20% less than the value of the penalty decree.
This is another positive effect of the control campaign for compliance with the tax and insurance legislation along the Bulgarian Black Sea coast, the National Revenue Agency states.
During the more than 1,800 inspections carried out since the beginning of the campaign, more than 350 acts were drawn up for various violations. Nearly 100 of them – for non-issuance of a receipt and difference in cash availability – were paid within 14 days.
The tax authorities report improved fiscal discipline and an increase in turnover as a result of the control actions. Differences in cash balances and failure to issue a fiscal receipt remain the most frequent violations.
They are observed every 14th inspection. At the same time, drastic violations of the tax-insurance legislation are isolated – so far only small objects along the coast have been found to be operating without a fiscal device.
There are no sealed outlets. No cases of seasonal workers appointed without contracts have been identified either.
The revenue agency reminds that consumers have the right to withhold payment to the merchant until receipt of a receipt. The change in the VAT Law (effective 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 also monitor revenue reporting by using the revenue agency’s mobile app, 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].
The control campaign of the National Revenue Agency will continue in September, including joint inspections with various state institutions.
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