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.
Conclusion
E-commerce offers an exciting opportunity to expand business horizons, but it comes with a set of responsibilities. Registration and reporting to the NRA are mandatory steps to ensure legal and transparent operations. Compliance with Regulation No. H-18 not only prevents sanctions but also builds customer trust. For anyone planning to operate in this sector, awareness and responsibility are key to success.
Ready to launch your online webshop in Bulgaria and ensure you’re fully compliant with the law?
Don’t navigate the complexities of NRA registration alone. Contact us today for expert guidance and support. Our team can help you with every step of the process, from understanding the regulations to submitting the necessary documents. We’ll help you get your webshop up and running smoothly and legally. Get in touch now for a free consultation!