List of goods with high fiscal risk

As a result of the monitoring and risk analysis carried out by the National Revenue Agency (NAP) over the past several years, it was established that these goods are often used in tax fraud schemes. When they are traded, the transaction documents are either filled in incorrectly or are missing altogether. In this way, income is not reported and/or expenses are unlawfully overstated, which in turn leads to non-payment of taxes, VAT evasion through chains of fictitious transactions and other violations. In order to counter improper practices that cause significant damage to the budget, the fiscal authorities proposed classifying construction materials, road vehicles, car parts and accessories, as well as fertilisers, as risky and including them in the LGHFR list.

From 1 May, supplies of these goods must be declared in advance through the NAP electronic service “Provision of a unique number for the transport of goods with high fiscal risk”. Under the regulatory rules, it is necessary to declare in advance through the NAP electronic portal the data on transports of goods included in the LGHFR list, carried out by vehicles with a load capacity of more than 3.5 tonnes, in the following cases:

— the delivery is carried out from the territory of another EU Member State and the destination is the territory of Bulgaria;

— the delivery is carried out from the territory of Bulgaria to another EU Member State.

The declaration of data on transports of goods included in the LGHFR list, in the case of delivery from the territory of third countries to Bulgaria, is carried out after completion of the customs formalities, as well as the supply/transport of such goods to Bulgaria.

Information on the advance declaration of goods with high fiscal risk is published on the NAP website .

The specialists of Bulgarian Expert are ready to advise you.