Fiscal Risk Bulgaria

New Supplement Fiscal Risk List – Effective 01-05-2025

The New Supplement Fiscal Risk List, effective May 1, 2025, relates to groups of goods: construction materials (cement, bricks, reinforcement, etc.), new and used road vehicles, and fertilizers.

Unique Transport Number (UNP) Requirement

According to the DOPK, the NRA generates a unique transport number (UNP) for persons who correctly declare data via the electronic service.
The UNP is valid for 14 days. During fiscal control, drivers must provide the UNP together with the documents under the DOPK.

Data Submission via API

For business convenience, the NRA provides XSD schemas for submitting data via an application programming interface (API) or system-to-system communication.

Detailed Information on the NRA Website

The NRA website includes details on:

• Regulations

• Which SVFR transports require mandatory prior declaration

• Who declares or confirms the data

• Correction or cancellation of submitted data

• Frequently asked questions

Compliance and Sanctions

Failure to comply with pre-declaration or confirmation of transport data may lead to fines or sanctions, according to the DOPK.

Additions to the High Fiscal Risk Goods List

In the annex to item 1 of Order No. ZMF-1295/28.12.2023 of the Minister of Finance – “List of goods with high fiscal risk,” the following additions are made according to the EU Combined Nomenclature:

• 2523 – Types of hydraulic cement (including cement clinker), whether colored or not

• 3102–3105 – Various mineral or chemical fertilizers

• 6810 – Articles of cement, concrete, or artificial stone; bricks, slabs, tiles, and ceramic goods

• 6902–6904 – Refractory bricks and other ceramic building products

• 7213–7214 – Wire-rolled bars and rods of iron or non-alloy steel

• 8703–8708 – Passenger cars, other motor vehicles, and parts or accessories

Effective Date

The order enters into force on May 1, 2025.