Since January 3, when the winter control campaign started, the NRA has inspected over 1,000 retail outlets. Control actions in our mountain resorts will continue until the end of the season. It was found that a total of 350 establishments, shops and hotels in Bansko, Razlog, Dobrinishte, Banya, Borovets, Smolyan and Pamporovo did not report their revenues correctly.
The violations that the fiscal inspectors revealed are:
* failure to issue cash receipts;
* discrepancy between the amounts marked on the fiscal device and the cash register;
* sales documents that do not meet the requirements;
* incorrect calculation of VAT, which for restaurateurs from January 1 is now 20%, not 9%, as it was in the last few years.
Due to the violations found, 332 of the traders have been issued acts of violation, 36 are to be sanctioned, and 44 of the inspected commercial sites are subject to sealing.
Within the framework of the control campaign, the tax inspectors carried out the so-called “open surveillance“, which means that they identified themselves and were present in the establishment or hotel for several days. Thus, the fiscal inspectors monitored the receipts, then compared them with the sales in previous periods. The inspections also included a "mystery shopper", through which it was undoubtedly established that some of the traders do not issue documents for the sales made.
In 176 of the restaurants, the inspectors found incorrect reporting of VAT of 9% instead of 20%. In 49 of the inspected commercial establishments, customers were not issued a receipt. This is an attempt to avoid sales reporting requirements, which is grounds for imposing a sanction, including “sealing the facility“
In the event that a consumer does not receive a fiscal receipt when paying for a good or service, he has the right to withhold payment to the trader until receiving a receipt. This is provided for in the VAT Act and aims to strengthen the fight against income evasion and unfair competition, as well as guaranteeing consumer rights.