If your company transports goods classified as high fiscal risk by truck over 3.5 tons, either crossing Bulgaria’s borders from outside the EU or within Bulgaria, specific rules apply in order to prevent tax evasion and ensure full compliance.
What Are High Fiscal Risk Goods?
Typically, these include:
- Tobacco products
- Alcoholic beverages
- Energy products (fuels, oils)
- Other goods with high excise duties or risk of illegal trade
Your Obligations
(1) Pre-Transport Declaration
Companies transporting high fiscal risk goods must submit an electronic notification to the Bulgarian National Revenue Agency (NRA) before transporting these goods.
Use the NRA online portal or integrate your system via NRA’s API.
Late or missing declarations can lead to fines or shipment delays.
(2) Obtain and Carry the Unique Tracking Number (UTN)
After your declaration, the NRA issues a UTN.
The driver or accompanying person must have the UTN during transport.
The UTN is valid for 14 days.
(3) Keep Documentation Ready for Inspection
Authorities may check your shipment and UTN anytime during transport.
Lack of proper documentation may result in penalties or confiscation.
Where to Get More Information and Support
Bulgarian NRA Official Site (English): NRA Fiscal Control Information — official guides and submission details.
Quick Compliance Checklist
- Confirm if your goods are categorized as high fiscal risk.
- Submit your shipment declaration before transport.
- Obtain the UTN and carry it during transport.
- Keep all documents ready for potential inspections.