Do I have to register my online shop with the NRA?

Do I have to register my online shop with the NRA?

 

 

Often when starting a project to create an online store, our customers ask themselves the important question: do I have to register my online store with the NRA, since I will make sales through it?. This is the reason why we have created this article, so that we can inform our customers - current and future - in as much detail as possible, whether this is necessary and what are the steps to make it happen.

The internet is a vast universe where anyone can find information on almost anything. But quite often this information is too long or complexly presented, which makes users increasingly confused and unable to find answers to their important questions. For this reason, we decided to create this article to rework this information and present it in a simple and understandable way, so that all questions can be answered with just a few lines.

Ordinance No. H-18 of the National Revenue Agency (NRA) in Bulgaria sets out the rules for registering and reporting sales through fiscal devices in retail outlets, the requirements for the software for their management and the requirements for persons who make sales through an e-shop. This is also the regulation that defines the rules and conditions for the use of an online shop, as well as the need for its registration. The purpose of this regulation is to ensure clarity and transparency, preventing abuse of the tax regime. In this way, it also helps the development of e-commerce in Bulgaria.

Article 3 (1) of Regulation No. N-18 of the National Revenue Agency of 13 December 2006, last amended on 26 February 2021, defines for which persons the registration of the online shop is mandatory and states the following:

"Every person is obliged to register and record the sales of goods or services made by him in or from a commercial establishment by issuing a fiscal receipt from a fiscal device or a cash receipt from an Integrated Automated System for the Management of Commercial Activity (IASCMA), except when the payment is made by depositing money in cash in a payment account, credit transfer, direct debit or cash transfer made through a payment service provider within the meaning of the Payment Services and Payment Systems Act, or through a postal Where the payment is made by postal money order, the customer shall be provided with a paper or electronic document containing at least the information referred to in Article 26(1) of Directive 95/46/EC. 1, points 1, 4, 7 and 8, namely 1. the name and correspondence address of the person referred to in Article 3; 4. an identification number; 7. name of the goods/service, tax group code, quantity and value by type of goods or services purchased; the name shall at least allow the identification of the type of goods/service; in case goods of the same type are sold which have different prices, the fiscal receipt shall reflect each item separately with the corresponding value; 8. total amount to be paid and method(s) of payment;'.

Or, in simpler terms, registration with the NRA is mandatory for persons who conduct commercial activity through their online shop and issue a receipt from a fiscal device or a receipt from an Integrated Automated Commercial Management System.

1. As well as registration is not mandatory in the following cases, namely:  

- When payments are made by bank transfer - the following payment methods are considered as such:  

- When the payment is made by depositing cash in a payment account - bank transfer;

- Where payment is made by credit transfer;

- Where payment is made by direct debit or cash transfer made through a service provider;

2. Where the payment is made by postal money order made through a licensed postal operator (cash on delivery).

As also described in the section on 'Internet and e-commerce' on the NRA website: "A person who sells goods or services through an e-shop and who does not accept payments for which the issue of a fiscal receipt is required is not required to submit information to the NRA. They may submit the data of their own free will".

Having clarified in detail which persons are obliged to register their online shops and for which this is voluntary, it is good to describe in detail the process of registration with the NRA. It is important to clarify that this registration needs to be done prior to commencing the activity of selling goods/services through an e-shop.

For this purpose, it is necessary to log in to the NRA e-services portal with a qualified electronic signature (QES) associated with the company behind the shop and submit the following information under the Services -> Fiscal devices, PMS, e-shops section and the "Information submitted by the persons under Article 3 of Regulation No. N-18/2006 performing sales of goods/services through an e-shop" menu, namely:

 

 

1. Name (domain) of the e-shop;

2. Date of submission of information to the NRA (automatically filled in).

3. Information about the person making sales through the e-shop: company name, registered office and address, VAT registration;

 

 

4. How sales are made - own or rented online store, marketplace (Bazar, OLX);

4.2.1 Details of the person or company owning the domain;  

4.2.2 Details of the hosting;

 

 

4.2.4. Name of the software used (Custome, Wordpress);

4.2.5. Where the e-shop database is stored;

 

 

7. Details of accepted payments - payment methods; payment service providers;

 

 

7.3 Declaration of compliance with the requirements - you must declare that your online store complies with the requirements for accepting the types of payments you have chosen and that it is in Bulgarian or has a translation into Bulgarian, which is mandatory for conducting business.

 

 

The operation of each e-shop can be checked by the NRA, the Commission for Consumer Protection, the Commission for Personal Data Protection, the Commission for Protection of Competition and other competent authorities. It is therefore extremely important to be as familiar as possible with every single thing that needs to be done. That is why we advise you to consult an accountant and a lawyer before starting and setting up an online shop. In this way you will get the necessary answers and assistance for the registration of the company that operates the e-shop in the Commercial Register, with the registration in the NRA, as well as with the preparation of the General Terms and Conditions and Privacy Policy.