Page 11 - Tax Tribune 35.

Domestic online traders are the majority among all e-traders from whom Bulgarians
purchase goods. The next chart shows the proportion between BG traders, European
Union traders and third countries traders in Bulgarian e-market.

Number of sales of goods and services to BG
clients, done by BG, EU or 3rd countries sellers

1 883 BG Traders
148 431
EU Traders
407 569
3rd States
Traders
Unknown

892 171

Considering the growing volume of electronic sales, it becomes important to control
effectively the correct declaration and payment of taxes due.

That is why in April 2016 a specialized unit has been established at the National
Revenue Agency (NRA) – “E-Audit” Department within the Control Directorate at the
Headquarters of NRA. The new department has a range of activities in three directions:
e-audit, e-commerce, and in the future – IT Forensic.

In fact control of e-commerce started a few years earlier: at the beginning of 2012
when a team for control of e-commerce was established. The team consisted of three
experts working part time on e-commerce issues.

The focus of their activities was to establish a good relationship with courier
companies and to start obtaining relevant data from them. The reason was that in
Bulgaria “cash on delivery” was and still is the most widespread method of payment
in online purchases from domestic websites.

It should be emphasised that a legal base for obtaining bulk data from courier
companies is an issue of big importance.

We had to overcome some provisions in two legal acts, which could be interpreted as
contradictory to each other.

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