16.11.2021

HOW TO REGISTER YOUR ONLINE STORE

Nearly 23,000 online stores have been declared to the NRA since the establishment of the register in 2019 until now. According to the requirements, all e-traders should submit information to the revenue agency about the sites through which they make sales, reminded by the NRA.

The announcement of the e-shops is entirely online through the Portal for electronic services of the Agency, accessible with a qualified electronic signature (QES).

In order to register, merchants must indicate the domain and name of the online store, contact details of the salesperson, contact details of the domain owner, information on where the online store is hosted, nomenclature of goods sold, etc., listed exhaustively in Annex №33 of Ordinance H-18.

The register also allows users to check whether the online store and the merchant from whom they buy goods or services are entered in it: https://portal.nra.bg/home.html#/goto:dec2009.REGREPESHOP.home.

It is also important for secure online shopping that consumers require a sales document from merchants. It is different and depends on the methods of payment for the goods and/or services. If the delivery is cash on delivery, the trader is obliged to issue a receipt. When paying by postal money order, customers must expect a receipt for the transfer from the postal operator, and the merchant must provide the customer with a paper or electronic document, which must contain the name and address for correspondence, identification number, name of the goods and the total amount. When paying for a purchase made on the Internet by bank transfer, it is very important to indicate the real reason for it.

Online retailers have the opportunity to register their sales by issuing a fiscal/system voucher in electronic form, which is sent by e-mail to the buyer, without the need to issue a paper document.

Another alternative option for documenting online sales is for bank card payments, and for these payments online merchants can provide their customers with a document replacing the fiscal/system voucher. It must contain some mandatory details such as name, date and unique number, details of the online merchant and others.

In order to take advantage of this order for reporting and registration of sales, e-merchants should accept absentee payments by credit and debit card, as their sales management software meets the requirements of Ordinance H-18. The NRA is conducting an information campaign aimed at both online retailers and consumers.

The aim of the initiative is to clarify in which cases the sale of goods on the Internet is subject to taxation, to encourage voluntary declaration of income and shopping by reliable retailers. Through the pages of the revenue agency on Facebook - "Get in time with the taxes" and "Get your receipt" will be explained the rights and obligations of online traders and their customers, as well as their ability to report if they come across an incorrect trader.

 "More and more online retailers are choosing to come to light. This is due to the combination of encouraging voluntary compliance with tax rules and uncompromising control measures by the NRA against offenders," said Deputy Executive Director of the NRA Georgi Dimov.