E-commerce in Bulgaria is growing, and the National Revenue Agency (NRA) is tightening its control over online sellers. Whether you sell through your own website, Etsy, Amazon, eMAG or another platform, the law is clear: every business activity requires tax registration. Skip this step and you risk fines, financial penalties and back taxes.
Why registering an online shop with the NRA is mandatory
Registering an online shop with the NRA is not just a bureaucratic formality – it is the legal foundation on which you build a legitimate business. The shop receives a unique number in the NRA register, and your customers and partners can see that you operate legally. Proper accounting also builds trust with banks, partners and customers. To spare yourself the headaches of reporting, we recommend relying on quality accounting services.
This article is written for entrepreneurs and companies who want to launch or legalise their online shop quickly and without mistakes.
What registering an online shop with the NRA actually means
"Registering an online shop with the NRA" is in fact two separate things:
- Registering the trader – the company (EOOD, OOD) or sole trader is entered in the Commercial Register at the Registry Agency. The UIC (EIK) also serves as the tax number, and the NRA receives the data automatically – no separate tax registration application is needed.
- Registering the online shop itself – under Ordinance N-18, the trader submits data to the NRA for each of its shops (Annex 33 to the Ordinance). The shop receives a unique number and is added to the NRA's public list.
Whether Ordinance N-18 applies depends on how you accept payments. If you accept card payments or cash on delivery, you must issue a fiscal receipt for every sale and registering the shop is mandatory. If you accept only bank transfers or postal money orders through a licensed postal operator, registration is not mandatory, but you can register voluntarily.
The data is submitted electronically only, through the NRA portal, with a qualified electronic signature (QES), before the first sale. It includes the shop's name and domain, details of the trader and the domain owner, the hosting, and the types of goods sold. Every shop and every sales channel (your own website, eMAG, Amazon, etc.) is registered separately. Whenever the data changes, an update is submitted.
The NRA treats e-commerce under the same rules as offline trade – income is taxable, and records must be complete and accurate.
The process step by step
Registering an online shop with the NRA follows a clear logic. Here are the main steps:
- Register a company or sole trader – in the Commercial Register at the Registry Agency. You receive a UIC, which is also your tax number.
- Choose your payment methods – they determine whether the shop falls under Ordinance N-18 and whether you need a fiscal device.
- Fiscal device and software – for card payments or cash on delivery, every sale is recorded with a fiscal receipt.
- Submit the shop's data to the NRA – under Annex 33 to Ordinance N-18, through the NRA portal with a QES, before the first sale. The shop receives a unique number.
- Watch the VAT threshold – once turnover exceeds €51,130 in a calendar year, VAT registration is mandatory, and the application must be filed within 7 days.
Key benefits of timely tax registration
Registering your online shop with the NRA correctly brings concrete business advantages that go beyond simple legal compliance:
- Access to business loans and financing – banks require a clean tax record and regular financial statements with every loan application.
- Working with corporate clients – companies buy from suppliers who issue proper invoices; without registration you lose an entire market segment.
- Protection during tax audits – regular accounting and timely filing of returns reduce the risk of penalties to a minimum.
- Right to input VAT credit – VAT-registered companies deduct the VAT on their purchases (goods, advertising, software) when these are used for taxable sales.
- Customer trust – an online shop with official status, fiscal receipts and invoices builds a stronger brand.
The NRA receives data from banks and payment institutions and, since 2023, from online platforms as well (under the EU DAC7 directive), and compares it with declared income. Unregistered activity is getting easier and easier to detect.
Best practices for registering as an e-commerce trader
Experta recommends several proven practices that save time and money:
- Hire an accountant before you launch – the legal form, payment methods and tax obligations are planned from the start; mistakes are costly to fix later.
- Submit and update your Ordinance N-18 data on time – for a new domain, a new sales channel, a new payment method or a change of hosting.
- Open a business bank account before your first sale – mixing personal and business finances is one of the most common causes of tax irregularities.
- Keep explanatory notes for unusual transactions – during an audit they prove good faith and reduce the risk of the tax base being recalculated.
- Watch the mandatory VAT registration threshold – from 2026, turnover is counted per calendar year, and the threshold is €51,130.
VAT rules for distance sales within the EU (the OSS scheme) introduced new requirements in 2021 that affect every online shop with customers in Europe.
Common mistakes to avoid
Even experienced entrepreneurs make mistakes when registering an online shop with the NRA. Here are the most dangerous ones:
- Late registration – many traders register their business only after they have already earned income; this leads to penalties for undeclared income.
- Sales without a fiscal receipt – for card payments or cash on delivery, a fiscal receipt is mandatory for every sale.
- Missing the VAT threshold – if you do not file the application on time, you may have to pay the VAT on sales made after the threshold out of your own margin, together with a penalty.
- Ignoring OSS registration – when sales to customers in other EU countries exceed €10,000 a year, VAT is due in the customer's country; the OSS scheme lets you declare and pay it from Bulgaria.
- Mixing activities without separate records – if you run more than one online shop, each activity must be clearly separated in your accounts.
Breaches of Ordinance N-18 – a missing fiscal receipt or online shop data not submitted to the NRA – are punished with financial penalties under the VAT Act.
Next steps after successful registration
Once your shop is registered with the NRA, the focus shifts to the day-to-day management of your tax obligations. Set up your shop's software so that every sale automatically gets a fiscal receipt or an invoice – this saves hours every month and eliminates manual errors. If you are VAT-registered, the VAT return and the purchase and sales ledgers are filed every month by the 14th of the following month.
The Ministry of Finance is also preparing mandatory e-invoicing, so it is a good idea for your software to be able to issue e-invoices.
Tax obligations do not end with registration; they are an ongoing process that requires discipline and timely action. Partnering with an experienced accountant is the safest way to keep your business fully compliant with Bulgarian tax law.
Contact us for more information or to book a consultation.