In the autumn of 2018, the National Assembly of Bulgaria adopted an Ordinance on internet trade in electronic shops. It sets out Rules for those who offer services and trade online.
Those planning to open an online shop or already selling goods or services on the Internet should prepare for changes.
On 28.09.2018, an Ordinance of the National Assembly entered into force. It contains rules concerning electronic commerce. From now on, before opening an online shop, entrepreneurs will be required to submit information about it to the tax office (Национална Агенция за Приходите, or National Revenue Agency (NAP)). Subsequently, they will need to keep information about transactions, counterparties and the specifics of their activity in a database.
The document does not contain a definition of what an electronic shop is. At the same time, there is no doubt that it makes no difference whether a company uses its own domain or a third-party platform for its trading activity — the requirements are the same for everyone.
Although the Ordinance itself has already entered into force, the Rules it sets out will only become applicable on 28.12.2018. Thus, everyone planning to sell on the Internet in online shops after this date is obliged to submit to the tax office, in advance, an application completed according to the prescribed template.
A template application has been adopted for the document. It is a form that must be completed on the NAP electronic services portal. Online shop operators are required to provide the following data:
The form is submitted to NAP with a qualified electronic signature (КЕЦ). As with the submission of other documentation in electronic form, you may use the assistance of an authorised representative.
In addition to providing information about the trading business in advance, the seller is obliged to keep data on its operation, in particular on all transactions carried out, for five years. Online shop operators must provide such information to the inspecting authority on first demand.
Did not find the answer here? Write to us — we will look at your case and tell you what comes next.
Mon–Fri 9:00–17:30 (EET)
Ask a question
NewsBulgaria is stepping up the practice of refusing and revoking long-term residence permits for foreign nationals who obtained their status on the basis of activity as trade representatives.
NewsIn 2026, a pan-European digital wallet — the European Digital Identity Wallet (EUDI Wallet) — will appear in the countries of the European Union. This mobile app will allow EU citizens and residents to store documents, confirm their identity online and offline and sign legally binding documents — free of charge and with recognition across the entire Union.
NewsFrom 1 January 2026 the euro becomes the official currency in the Republic of Bulgaria.
This article describes the general procedure. Your situation almost always has specifics — tell us about it and we will point out the shortest route.
Book a consultation