Owners of online shops must file a declaration with the National Revenue Agency (NAP) by 29 March 2019. This applies both to those who use their own electronic shops and to those who work through public online platforms.
Under the order published on 28 September 2018, traders who use their own online shops or make sales on public platforms, as well as those who use financial platforms to receive payments, must report their activity to the NAP by 29 March 2019. This requirement applies to persons who are already engaged in electronic commerce. Those who are only planning to open an online shop and sell online must submit information about it before starting their activity.
Important! The obligation to file declarations applies only to those individuals or legal entities who engage in online sales on a regular basis. It does not apply to those who occasionally sell their own personal belongings.
Declarations are filed exclusively electronically through the NAP portal; an electronic signature is required for this. The service has been available since the end of December, but so far only ten shops have filed declarations.
Information must be submitted to the NAP separately for each online shop through which sales are made. If the data changes, it must be updated within seven days. If online sales cease, this must also be reported to the NAP within a week. We would remind you that everyone engaged in electronic commerce is now obliged to keep the current database and an archive copy of it, with the possibility of exporting and copying the data for submission to tax inspectors on their first request.
Also read our article on the new requirements for online shops in Bulgaria.
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