Bulgaria’s Revenue Agency Steps Up Checks on Coastal Businesses, Uncovers Over 90 Violations

The National Revenue Agency (NRA) has intensified inspections along Bulgaria’s Black Sea coast as part of its summer oversight campaign. One of the targeted sites was a popular restaurant in the Trakata area near Varna. Inspectors arrived at midday on Friday and conducted a full audit - reviewing data from fiscal devices, POS terminal documentation, comparing cash register reports with actual contents, and verifying employee contracts. No violations were found at the venue.

The inspections fall under the NRA’s broader summer initiative, launched on June 30, which aims to ensure compliance with tax and social security regulations across the coastal region during the tourist season. According to Anna Mitova, Director of Communications at the NRA, the campaign's objectives are to enforce accurate reporting of sales, ensure that seasonal staff are legally employed and compensated properly, and boost overall fiscal discipline. The broader aim is to create a fair business environment where real revenues are declared and taxes are duly paid.

Mitova also noted that the NRA is cooperating with other institutions - including the Commission for Consumer Protection and the Commission on Protection of Competition - to monitor for attempts to artificially raise prices during the euro changeover process. The joint effort is meant to prevent unjustified inflation of prices on goods and services.

Since the launch of the operation, NRA teams have inspected close to 300 commercial outlets. These range from restaurants, nightclubs, and bars to tourist attractions, convenience stores, and beach-related businesses like umbrella and sunbed rentals. Additionally, more than 40 wholesale markets that supply food and drinks to hotels and restaurants are under heightened scrutiny.

So far, inspectors have recorded over 90 violations. Among the most common are failure to issue a fiscal receipt, found in 12 cases, and mismatches between recorded amounts on fiscal devices and the physical cash in the register, found in 13 cases. In four establishments, fiscal devices were completely absent.

The agency is also employing its usual covert methods. Inspectors act as “mystery shoppers,” making control purchases to verify whether receipts are issued. They also conduct follow-up checks over set periods, comparing reported sales data with historical figures to identify suspicious patterns.

Attention is also given to the employment status of seasonal workers. Inspectors verify whether staff are officially registered with the NRA and whether their employers are declaring full remuneration.

The agency reminds consumers that under changes to the VAT Act, effective from January 1, 2024, they are entitled to withhold payment until they are issued a proper fiscal receipt. The legislative change aims to curtail revenue evasion and tackle unfair business practices while strengthening consumer protection.

To further empower the public, the NRA promotes the use of its mobile application, NRA Mobile, available on iOS and Android. With it, consumers can scan receipt QR codes to confirm their validity. Citizens are also encouraged to report any suspected violations - including failure to issue receipts, forged payment documents, or any anomalies in fiscal reporting - via the NRA’s Information Center at +359 700 18 700 or by email at infocenter@nra.bg.