Bulgaria: Tax evasion measures in the passenger transportation sphere 1
On 24 February 2012, the Ministry of Finance published draft amendments to the Automobile Transportation Act. The changes are aimed at reducing the tax evasion practices in the area of the public, inter-city and international passenger transportation.
The main proposal is to issue all transportation tickets only through fiscal devices as arranged under Order H-18 of 2006 for registration and reporting of sales through fiscal devices. Thus, the transportation entities will be obliged to secure a remote connection of the respective fiscal devices with the National Revenue Agency.
Another proposal is for the tickets to contain at least the following statutory requisites:
For public passenger transportation:
- Name and address of the trader as per its transportation license
- “Transportation Ticket” indication
- Ticket number
- Route
- Transportation price
- Discount, if statutory arranged
- Issuance date
For inter-city and international passenger transportation, in addition to the above:
- Date of travel and departure hour
- Passenger seat and
- Passenger’s name
Currently there is no planned date for entry into force. We will keep you updated.
