On 24 Sep. 2019, in issue 75 of the State Gazette, new changes in the texts, as well as extension of the terms under Ordinance H-18 were published.

The term in which the companies must bring their activity in compliance with the requirements of Ordinance H-18 is changed from 30 Sep. 2019. to 31 Jan. 2020.

New texts have been introduced for enterprises for which for the previous calendar year the amount of payments received for sales, for which there is an obligation to issue a fiscal receipt, does not exceed 5 percent of the amount of net sales revenues and are fulfilled at least simultaneously two of the following conditions:

- the book value of the assets at the end of the previous calendar year exceeds BGN 8,000,000;

- net sales revenues for the previous calendar year exceed BGN 16,000,000;

- the average number of staff for the previous calendar year exceeds 50 people.

These companies can use sales management software (“SUPTO”), which creates a standardized audit file. They are obliged to submit for each calendar year by 31st January of the following year to the NRA, the audit file created by SUPTO, containing information on all sales registered in the software for the period, with format and parameters of the record according to texts specified in Ordinance H- 18. The file is submitted on a technical medium to the competent territorial directorate of the National Revenue Agency.

The companies that meet the criteria specified in the Ordinance and have chosen this option are obliged to bring their activity in compliance with all the requirements of the Ordinance by 31 Mar. 2020 and to submit the information in accordance with Annex № 32 by 31 May 2020.

Companies that sell goods or services through an e-shop and do not use other software to manage sales made through the e-shop, except the software of the e-shop, are required to bring their activities in line with all requirements of the ordinance within 31 March 2020

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