VAT Registered Bulgarian companies need to change or modify their fiscal devices until 31.03.2019

The deadlines for these changes are as follows:

1. VAT registered subjects (excluding those, who use electronic systems for fiscal memory and integrated automatic systems for commercial activity management) should change or modify (through suppliers / importers of fiscal devices) their currently used fiscal devices by March 31st, 2019.

2. Subjects, who are not VAT registered or who use an ESFM, are obliged to do so by the end of June 2019.

3. Users of IASCAM have until the end of 2019 to bring their activities within the requirements of Ordinance H-18;

4. Subjects who use sales management software:

VAT Registered Subjects, which use sales management systems, should comply with the regulations of Chapter 7 (V) and bring their business into compliance with the provisions of Chapter Seven “c” (Requirements for Individuals Using Commercial Sales Management Software) by March 31st, 2019. These persons must submit to the NRA information about what software they are using in the facility by May 31st 2019.

Non-registered VAT subjects using sales management software shall comply with the provisions of Chapter Seven “c” (Requirements for Persons Using Sales Management Software) by June 30th, 2019. These subjects must submit to the NRA information about the software used by them in the facility by August 31st, 2019.

Information to the NRA can be submitted through a qualified electronic signature via an e-service available on the NRA portal.

5. Persons performing service and repair of fiscal devices shall comply with the provisions of Chapter Seven by June 30th, 2019. The deadline for persons performing servicing and repair of IACMS shall be until December 31st, 2019. The issued certificates of registration for these persons shall be valid until June 30th, 2019 and December31st, 2019 respectively.

6. Software vendors / distributors:

• From December 1, 2018 onwards, a sales management software vendor can declare the compliance of a software product with the requirements of Ordinance H-18, and this can be done with a qualified electronic signature through an e-service available on the NRA portal.
• The software, for which compliance is declared, will be included in a public list, available on the NRA’s website.

7. The requirements for subjects, which are making sales through an online store, will enter into force on December 29th, 2018. Persons, who were making sales through an online store before 29 December, 2018, must provide the necessary information by March 29th, 2019 .

More information about the changes can be found on the website of the National Revenue Agency under the heading “Cash registers and electronic traders” at http://nap.bg/page?id=744