BUL Tax High Fiscal Risk Declarations

Updated on: Apr 22, 2025

Latest Event


  • Apr. 2025 New Schemas
  • On Apr. 16, 2025, BUL Tax announced issuance of new XSD schemas for submitting data re declarations of shipments of goods with high fiscal risk.
  • In new 5th version of XSD-schemas for declaring shipments, a new optional attribute has been added to fill in - unit of measurement of the transported goods.
  • Attribute is mandatory to fill in only when declaring from May 1, 2025 shipments of goods with new codes of goods, supplemented in List of goods with high fiscal risk, according to Order ZMF-237/31.03.2025 of Minister of Finance.
  • Declaration of shipments of goods with high fiscal risk carried out as before via e-service Provision of unique number for transport of goods with high fiscal risk upon preliminary declaration of goods.
  • It is accessible with qualified e-signature on Portal or system-to-system public API.
  • All persons who have so far declared shipments of goods with high fiscal risk, with commodity codes outside those supplemented by order, do not need to use version 5.

On May 23, BUL Tax issued new XSD-schemas for submitting data.

  • BUL Tax issued new XSD-schemas to submit data to declare goods with high fiscal risk.
  • Document dated May 23, 2024 was received on Jun. 12, 2024 due to a new feed.
  • Overview
  • Per changes by NID of Ordinance H-5 of Sep. 29, 2023 on conditions, procedure to implement fiscal control of movement of goods with high fiscal risk in Bulgaria new schemas were issued for practical application of new regime for data pre-declaration.
  • I.e. on goods with high fiscal risk, changes made to XSD-schemas to use e-service.
  • Providing unique number for transport of goods with high fiscal risk when pre-declaring goods by public application program interface (API) or by system-to-system comms.
  • Effectiveness
  • Submission of data according to new XSD-schemas via API or via system-system level communication will be possible as of 9 am of May 27, 2024.
  • Apr. 2025 New Schemas
  • On Apr. 16, 2025, BUL Tax announced issuance of new XSD schemas for submitting data re declarations of shipments of goods with high fiscal risk.
  • In new 5th version of XSD-schemas for declaring shipments, a new optional attribute has been added to fill in - unit of measurement of the transported goods.
  • Attribute is mandatory to fill in only when declaring from May 1, 2025 shipments of goods with new codes of goods, supplemented in List of goods with high fiscal risk, according to Order ZMF-237/31.03.2025 of Minister of Finance.
  • Declaration of shipments of goods with high fiscal risk carried out as before via e-service Provision of unique number for transport of goods with high fiscal risk upon preliminary declaration of goods.
  • It is accessible with qualified e-signature on Portal or system-to-system public API.
  • All persons who have so far declared shipments of goods with high fiscal risk, with commodity codes outside those supplemented by order, do not need to use version 5.
Regulators
BUL Tax
Entity Types
Corp
Reference
PR 4/16/2025; PR 5/23/2024; Ord H-5, 9/29/2023
Functions
Accounting; Financial; Reporting; Risk; Tax
Countries
Bulgaria
Category
State
N/A
Products
Corporate
Rule Type
Final
Regions
EMEA
Rule Date
May 23, 2024
Effective Date
May 1, 2025
Rule ID
215566
Linked to
N/A
Reg. Last Update
Apr 16, 2025
Report Section
EU