14 May 2019
In the sense of the Bulgarian legislation "E-shop" is an internet site, through which goods / services are sold by concluding a distance contract under Art. 45 of the Consumer Protection Act and which has built-in functionality for selection, inclusion and exclusion of goods / services in the consumer basket, for entering information about the buyer, delivery address and for selecting a payment method.
The latest amendments to Ordinance H-18 require a person who is obliged to issue receipts and who sells goods or services through an e-shop, before starting an activity on sales of goods / services through an e-shop to submit information electronically with electronic signature under the TPSC through an electronic service in the e-services portal of the NRA, available on the website of the NRA, according to Annex № 33. This applies regardless of whether the person uses his own domain, leased domain or domain of another person providing a platform for
The requirements to the obligated entities that make sales through an e-shop come into force on December 29, 2018.
All those who make sales through an e-shop as of this date must submit information by June 29, 2019.
Upon termination of the activity for sales of goods / services through an e-shop, information about this circumstance shall be submitted by the order of para. 1 within 7 days from the termination of the activity, which shall be reflected in the public list maintained by the National Revenue Agency.
The National Revenue Agency maintains a public list of e-shops for which information has been submitted under para. 1 - 4.