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ACCOUNTING AND LEGAL SERVICES

Fines and property sanctions under the Law on Value Added Tax (VAT)


Kind of violation

Size of property sanction (fine)

Rate of VAT

Non-submission of an application for registration or an application for termination of registration within the specified deadlines.

Fine or proprietary sanction from BGN 500 to BGN 5000.

Art. 178

Non-submission or non-compliance with the deadlines provided by any person, including unregistered, to file:

- reference-declaration under Art. 125, para. 1 of the VAT Act for the respective tax period;

- VIES-Declaration under Art. 125, para. 2 of the VAT Act;;

- - the registers under Art. 124 of the VAT Act (purchase log, sales log, and intra-Community supplies of new vehicles).

Fine or property sanction from BGN 500 to BGN 10 000.

Art. 179, para. 1

Non-submission or non-observance of the envisaged deadlines for filing the declaration for application of a special regime for deliveries with a place of performance on the territory of the country under Art. 21, para. 6 of the VAT Act by a person registered under Art. 154 of VATA or registered in another Member State for the application of a regime outside the Union or regime in the Union.

Fine or property sanction from BGN 500 to BGN 10 000. Art. 179, para. 2

Not charging a tax in the terms provided for in this Act, incl. in the event of non-charging a tax due to failure to file an application for registration and non-registration in due time.

Fine or proprietary sanction at the amount of the unpaid tax, but not less than BGN 500.

In the case of a second breach - the double amount of the unpaid tax, but not less than BGN 5000.

Art. 180 para. 1, 2 and 4

Charging the tax in the period following the period during which the tax should have been charged.

Fine or proprietary sanction amounting to 25 per cent of the tax, but not less than BGN 250.

чл. 180, ал. 3

The non-charging of a tax in the terms provided for in this Act, in cases where the tax is chargeable to the person as a payer under Chapter Eight  and for the tax charged, the person is entitled to full tax credit, incl. in the event of non-charging a tax due to failure to file an application for registration and non-registration in due time.

Fine or proprietary sanction amounting to 5 percent of the unpaid tax, but not less than BGN 50.

In case of a repeated violation - the fine or the property sanction is 20 per cent of the unpaid tax, but not less than BGN 500.

Art. 180a, para. 1, 2 and 5

Charging the tax in the period following the period during which the tax should have been charged in cases where the tax is payable by the person as a payer under Chapter Eight  and the person is entitled to full tax credit for the tax charged.

Fine or proprietary sanction amounting to 2 percent of the tax, but not less than BGN 25.

Art. 180a, para. 3

The non-charging of a tax in the terms provided for in this Act, in cases where the tax is payable by the person as a payer under Chapter Eight and for the tax charged, the person is entitled to full tax credit by making a written notification to a revenue authority under Art. 126, para. 3, item 2 of the VAT Act  within two months from the end of the month in which the tax liability.

Fine or property sanction from BGN 100 to BGN 300.

In case of a repeated violation - the fine or the property sanction is from BGN 200 to BGN 600.

Art. 180a, para. 4

The non-charging of tax in the terms provided for in this Act for deliveries with place of performance on the territory of the country under Art. 21, para. 6 of the VAT Act  by a person registered under Art. 154 of VATA  or registered in another Member State for the application of a regime outside the Union or regime in the Union.

Fine or proprietary sanction in the amount of 25 per cent of the unpaid tax or the lower tax, but not less than BGN 250.

In the case of a repeated violation, the aggregate or proprietary sanction is double the amount of the unpaid tax, but not less than BGN 5,000.

Art. 180b, para. 1 and 2

Non-submission of information from reporting registers or submission of information on a magnetic or optical medium other than that indicated in the reporting registers.

Fine or property sanction from BGN 500 to BGN 10 000.

In case of a repeated violation - the fine or the property sanction is from BGN 1,000 to BGN 20,000.

Art. 181, para. 1 and 2

Non-presentation at the request of a revenue authority of the electronic register under Art. 120, para. 3 of the VAT Act or the electronic register, which shall lead according to the legislation of the Member State of identification by a person registered under Art. 154 of the VAT Act  or Art. 156 of the VAT Act or registered in another Member State for the application of a regime outside the Union or regime in the Union. 

Fine or property sanction from BGN 500 to BGN 10 000.

In the case of a repeated offense, the aggregate or proprietary sanction is between BGN 1,000 and BGN 20,000.

Art. 181a, para. 1 and 2

Non-issuance of a tax document or non-return of the tax document issued / received in the accounting records for the respective tax period, which results in the lower tax being determined.

Fine or proprietary sanction to the amount of the lower tax, but not less than BGN 1000.

 

Art. 182, para. 1

Issuance or disclosure of the tax document in the period following the tax period in which the document should have been issued or reported.

Fine or proprietary sanction amounting to 25 per cent of the lower tax, but not less than BGN 250.

Art. 182, para. 2

Issuing a tax document from a person not registered under VATA, in which tax is indicated.

Fine or proprietary sanction to the amount of the tax indicated in the document, but not less than BGN 1000.

In the case of a repeated offense - the fine or property sanction is twice the amount of unpaid tax, but not less than BGN 5,000.

Art. 183, para. 1 and 2

Non-submission or non-submission in due time of the declaration under Art. 168, para. 2 of VAT from non-VAT registered person on intra-Community acquisition / delivery of new vehicle.



Fine or proprietary sanction in the amount of BGN 1000 to BGN 10 000.

In case of a repeated violation - the fine or the property sanction is from BGN 5000 to BGN 20 000.

Art. 184, para. 1 and 2

Failure to issue a fiscal receipt (fiscal receipt or system receipt)

- for individuals who are not traders - a fine of BGN 100 to BGN 500. In case of a second violation - from BGN 200 to BGN 1000;

- for legal persons and sole proprietors - a pecuniary sanction in the amount of BGN 500 to BGN 2000. In case of repeated offense - from BGN 1000 to BGN 4000;

- for the individual who was actually required to issue a receipt (fiscal or system receipt) and accepted a payment without issuing such a note - a fine of BGN 100 to BGN 500.

Art. 185, para. 1, 3 and 4

Breaking the:

- the conditions and procedure for approving or withdrawing the type, entry / decommissioning, registration / deregistration, reporting, storage of documents issued by / in connection with a fiscal device and an integrated automated trading system or
 
- the order of the servicing of the fiscal devices, respectively. and the integrated automated trading system or

- the requirements for remote connection with the National Revenue Agency or

- the requirements for submitting the data under Art. 118, para. 10 of the VAT at the National Revenue Agency (data on the delivery and movement of the delivered / received quantities of liquid fuels as well as the change in them by the supplier / receiver for delivery of liquid fuels) on the date of the submission of the obligation to submit them.

- for individuals who are not traders - a fine of BGN 300 to BGN 1000. In case of repeated violation - from BGN 600 to BGN 2000;

- legal persons and sole traders - a pecuniary sanction - in the amount of BGN 3,000 to BGN 10,000. In the case of a second offense - from BGN 6,000 to BGN 20,000.

Where the breach does not lead to non-repayment of revenue, the sanctions shall be:

- for individuals who are not traders - a fine of BGN 100 to BGN 500. In case of a second violation - from BGN 200 to BGN 1000;

- legal persons and sole traders - a pecuniary sanction in the amount of BGN 500 to BGN 2000. In case of repeated offense - from BGN 1000 to BGN 4000.

Art. 185, para. 2 and 5

and

Art. 192 for violations committed by manufacturers, importers or service providers of fiscal devices.


Failure to preserve the fiscal receipt (fiscal receipt) until leaving the site.

Fine in the amount of BGN 5

Art. 185, para. 6

1. Do not follow the order or way of:


a) the issue of a relevant sales note issued under the prescribed delivery / sales order;


b) putting into service or registration with the National Revenue Agency for fiscal devices or integrated automated business management systems;


c) daily reporting of sales turnover when required;


d) submission of data under Art. 118 in the National Revenue Agency;


e) the storage of documents issued by / in connection with fiscal devices or integrated automated trading management systems.

The compulsory administrative measure, sealing an object for a period of up to one month, regardless of the fines or pecuniary sanctions envisaged. The measure shall be implemented by a reasoned order of the revenue authority or an official authorized by it.

 

Art. 186, para. 1, point 1 and para. 3

 (See Article 187 on specific enforcement and discontinuation measures.)

Using a fiscal device or an integrated automated trading system that does not meet the requirements of an approved type and is not approved by the Bulgarian Metrology Institute.

- sealing the site for a period of up to one month. The measure shall be implemented by a reasoned order of the revenue authority or an official authorized by it.

- Withdrawal by the revenue authority and destruction of the fiscal device, and the person's right to use the integrated automated business management system is withdrawn.

Art. 186, para. 1, point 2 and para. 2

(See Article 187 on specific enforcement and discontinuation measures.)

 Non-payment in due time of the tax due by an unregistered person - payer of the tax under Art. 91, para. 1 of VATA (for intra-Community acquisition of a new vehicle) and Art. 91, para. 2 of the VAT Act (for intra-Community acquisitions of excise goods).

 

 

Fine or property sanction in the amount of BGN 500 to BGN 2000.

In the case of a repeated offense - the fine or the property sanction is in the amount of the unpaid tax, but not less than BGN 4,000.

Art. 189, para. 1 and 2

Non-recovery by a revenue body of a tax subject to compliance with the recovery conditions.

Fine in the amount of BGN 500 to 2000 for the guilty official.

In the case of a repeated violation - the fine is between BGN 1,000 and 4,000.

Art. 190, para. 1 and 2

Non-charging a VAT tax by a customs authority or charging it to a smaller amount or exempting goods from customs control without payment of the tax due.

Fine in the amount of BGN 500 to 2000 for the guilty official.

In the case of a repeated violation - the fine is between BGN 1,000 and 4,000.

Art. 191, para. 1 and 2



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