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CONTROL OF E-COMMERCE IN BULGARIA
COURIER COMPANIES – RELIABLE SOURCE OF
INFORMATION ON CASH ON DELIVERY

               Lyubka Timcheva

               State Revenue Expert

               E-Audit Department, Control Directorate at the H/Q
               National Revenue Agency - Bulgaria

               Tel: +359 2 9859 3030
               Email: [email protected]

E-commerce is one of the fastest growing areas of business worldwide, in Bulgaria as
well.

Let us look at some figures as a background: 93% of businesses in our country have
internet access and half of them have their own websites; more than 60% of Bulgarian
households have internet access.

The number of persons who have purchased goods or services for private use via the
internet has rapidly increased and in 2015 reached over 1.1 million. Respectively the
value of sales through online stores also has increased and exceeds 8.9 billion BGN (?
4,55 billion EUR) on an annual basis.

The growth of online sales in the last six years is shown on the graph below:

               Growth of online sales
                    /billion BGN/

9 000                                  5 142   8 885
8 000                                         2015
7 000                 4 205  4 409
6 000
5 000          3 443
4 000
3 000   2 493
2 000
1 000

     0

        2010 2011 2012 2013 2014

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