Quick Answer
To legally operate an online webshop in Bulgaria, you must have a registered company, comply with Regulation N-18 if you accept card or cash payments, and publish mandatory consumer information. In addition, VAT obligations apply — especially for cross-border EU sales. Many webshops must register for VAT or use the OSS scheme when selling to EU customers.
Introduction
E-commerce is gaining increasing popularity, offering convenience and accessibility to consumers. At the core of this rapidly growing sector are online webshops—software platforms that facilitate online buying and selling. These are not merely websites but systems that must perform specific functions and comply with numerous regulatory requirements to operate legally.
What Is an Online Webshop?
An online webshop is a software platform accessible via the internet through a web browser or mobile application. It provides the following capabilities:
- Conclusion of Distance Contracts: Customers can place orders for goods or services.
- Selection of Goods or Services: Typically done through a shopping cart or similar mechanism.
- Input of Contact and Payment Information: Customers provide a delivery address and select a payment method.
It’s important to distinguish between online webshops and informational websites. If a website only presents products or services without allowing direct contract conclusion, it is not considered an online webshop. Platforms such as Facebook and OLX fall into the category of informational platforms.
Who Must Register Their Online Webshops with the National Revenue Agency (NRA)?
According to Regulation No. H-18, registration with the National Revenue Agency (NRA) is mandatory for traders who:
- Accept Payments Requiring a Fiscal Receipt: This includes payments in cash, by checks, vouchers, bank cards, or other money-substituting methods.
- Report Sales Through Non-Fiscal Receipts: In case of remote payments with credit or debit cards, If sales are reported via documents other than a fiscal receipt or the Integrated Automated System for Recording of Sales (IASUTD), and the sales management software meets the requirements of Article 52c.For this reporting method, traders must submit a standardized audit file to the NRA (Appendix No. 38) monthly. This file contains information on all orders fulfilled during the previous month and must be submitted by the 15th of the following month.
How Is Registration Performed?
The registration process with the NRA is done by submitting Appendix No. 33 of Regulation No. H-18. The key steps include:
- When to Submit: Before starting operations of the online webshop.
- How to Submit: Exclusively online using a qualified electronic signature (QES).
- Unique Number: After successful registration, the NRA issues a unique number for the webshop, which must be used for all transactions.
- Updating Information: Any changes to the declared data must be reported by submitting an updated Appendix No. 33 within 7 days.
- Multiple Webshops: Each webshop with different domains or IP addresses must be registered separately.
Public Register of Online Webshops
The NRA maintains a public register of online webshops, which is accessible on its official website (NRA Public Register) in the “Registers and Lists” section. This register enhances transparency and facilitates checks by both revenue authorities and customers.
How to Deregister?
Deregistering an online webshop from the NRA register can occur in two ways:
- Trader’s Initiative: The trader must submit Appendix No. 33 within 7 days of ceasing operations.
- Revenue Authority Action: If violations are found, the revenue authorities notify the trader electronically.
The trader has the right to appeal the deregistration order to the administrative court based on their residence or registered office.
Penalties for Non-Compliance
Failure to comply with Regulation No. H-18 can result in significant fines:
- Individuals: From 300 to 1,000 BGN.
- Legal Entities: From 3,000 to 10,000 BGN.
- Minor Infractions: For minor infractions (not affecting revenue), the fines are:
- 100 to 500 BGN for individuals.
- 500 to 2,000 BGN for legal entities.
Documents That Must Be Publicly Available on the Online Webshop
To ensure transparency and compliance with regulations, traders must publish the following documents on their platform:
- Terms and Conditions: For trading through the online webshop.
- Cookie Policy: Detailing the use of cookies on the site.
- Privacy Policy: For personal data protection and privacy practices.
VAT and Cross-Border Sales for Online Webshops in Bulgaria
Operating an online webshop in Bulgaria often triggers multiple tax and reporting obligations, not just standard VAT registration. Many compliance issues arise not from the initial NRA registration, but from incorrect treatment of cross-border sales and goods movements.
At a minimum, a Bulgarian webshop must comply with Bulgarian VAT rules. Depending on how and where you sell, additional EU reporting regimes may also apply.
When VAT registration is required
Bulgarian VAT registration is required if:
- Your taxable turnover exceeds the VAT registration threshold
- You sell goods or digital services to customers in other EU countries
- You import goods from outside the EU
- You voluntarily register to reclaim input VAT
For online webshops, cross-border EU activity is the main risk area. Once you sell goods or certain services outside Bulgaria, EU VAT rules may apply even if your business, warehouse, or management is based locally.
For a full overview of VAT obligations, see our guide: VAT in Bulgaria.
Beyond VAT: OSS, VIES, and Intrastat
In practice, many Bulgarian webshops are required to comply with more than one EU reporting regime:
- OSS may apply when selling goods or digital services to private individuals (B2C) in other EU member states
- VIES may apply when supplying services or goods to VAT-registered business customers (B2B) in the EU under the reverse-charge mechanism
- Intrastat may apply when physical goods move between Bulgaria and other EU countries, including transfers of your own stock between warehouses
These regimes do not replace VAT and do not replace each other. A webshop can be required to file VAT returns, OSS declarations, VIES declarations, and Intrastat reports at the same time, depending on its business model.
Many e-commerce businesses become non-compliant simply because they are unaware that these obligations exist — especially when using fulfilment centres, dropshipping arrangements, or foreign warehouses.
Understanding how the regimes fit together
To help businesses navigate this complexity, we have prepared a dedicated comparison guide explaining the difference between VAT, OSS, VIES, and Intrastat, and when each applies in practice.
This overview serves as a reference point for webshops operating across EU borders and clarifies how these regimes interact — and why more than one reporting obligation often applies at the same time.
FAQ – Online Webshops in Bulgaria
Do I need to register my webshop with the NRA in Bulgaria?
Yes. If your webshop accepts card or cash payments, it must be registered with the NRA under Regulation N-18 before starting operations.
Is NRA registration enough to operate legally?
No. NRA registration covers fiscalization and sales reporting only. VAT, consumer protection, and data protection obligations apply separately.
Do I need VAT registration for an online webshop in Bulgaria?
Not always, but many webshops become VAT-liable due to EU sales, imports, or specific business models. VAT exposure should always be assessed before launch.
What is OSS and when does it apply?
OSS applies when you sell goods or digital services to private customers in other EU countries. It allows you to report EU VAT through one Bulgarian VAT return instead of registering in multiple countries.
👉 One Stop Shop (OSS) in Bulgaria – 2026 Guide
Do online webshops need a fiscal device or software?
In many cases, yes. Depending on the payment methods and setup, fiscalization under Regulation N-18 may be required even without a physical store.
What are the most common compliance mistakes?
Missing NRA registration, incorrect VAT handling for EU sales, and incomplete consumer disclosures are the most frequent issues identified during inspections.
Conclusion
E-commerce offers a powerful opportunity to grow your business, but it comes with strict regulatory responsibilities. Registration with the NRA, proper VAT treatment — especially for cross-border EU sales — and transparent consumer documentation are essential. Compliance not only prevents penalties but also builds trust with customers and partners.
Ready to launch your online webshop in Bulgaria and ensure full compliance?
Don’t navigate NRA and VAT requirements alone. Contact Aidos for expert guidance — from webshop registration and VAT assessment to OSS compliance and ongoing accounting support.
Disclaimer
This article is for informational purposes only and does not constitute tax, legal, or accounting advice. Regulations may change, and individual circumstances vary. Always seek professional advice before taking action.