Updated last 18.06.2025
The regulatory framework – art. 118 para 1 of the VAT Act (VATA), requires the trader to install and operate fiscal devices registered with the National Revenue Agency (NRA) as of the starting date of the operations at the place of business.
What is a fiscal machine/device?
The fiscal device is a device used to register and report the sales of goods or services through the issuance of fiscal cash receipts. The fiscal device stores data on the company’s turnover registered in the fiscal memory.
What are the types of fiscal devices?
According to the VATA fiscal devices include:
- Electronic fiscal memory cash registers;
- Fiscal printers;
- Electronic fiscal memory systems for sale of liquid fuels;
- Fiscal devices built in self-service vending machines.
The fiscal devices are required to have the technical possibility for remote connection via which the device submits data to the NRA.
In order to start operating a fiscal device, you are firstly obliged to sign a contract for technical repair and maintenance with a person that has received permit from the Bulgarian Metrology Institute, and holds service certificate. Register of the companies servicing fiscal devices and the integrated automated systems is available here and here.
Upon putting into operation the service company will issue a fiscal device registration certificate. Then, the device sends a message to the NRA and receives a reply whether the registration is successful.
| Important to know | |
 | The fiscal device is required to have a tax terminal (a component that establishes the remote connection to the NRA). In accordance with the requirements of Regulation N-18 (amendment in force as of 23 May 2025), the fiscal device must support dual price labeling in BGN and EUR. Each fiscal receipt must include a printed QR code containing information about the purchase and allowing verification that the sale has been reported to the National Revenue Agency. |
| For more information | |
 | More information about the requirements and penalties is available at the website of the National Revenue Agency. |