The National Revenue Agency (Национална агенция за приходите, НАП) is stepping up control over imports of agricultural produce. During the checks, invoices, the documents accompanying the goods and the real value of the transactions will be traced. The measure was announced after a meeting between the Minister of Agriculture and Food, Plamen Abrovski, and the Executive Director of the NRA, Boris Mihaylov. The reason for the stepped-up control are signals from producers about cases in which the price on the invoice in the country where the produce was purchased differs from the value declared when it enters Bulgaria. As an example, the institutions point to imports of grapes from Greece where, according to information provided, the produce is bought at a lower price and is subsequently declared at a higher value.
Source of the information
National Revenue Agency (Национална агенция за приходите, НАП), official announcement of 24 August 2026. The information has also been confirmed through the NRA press release published by the Bulgarian News Agency. The text below is an editorial summary by Oditor AI.
What the NRA will check
For imports from European Union member states, the revenue agency will control the tax documents, the invoices and the other documents accompanying the goods. Where necessary, the NRA may also request confirmation from the tax administration of the respective country.
According to information from the revenue agency, control over the transport of goods with high fiscal risk has already been raised. The stepped-up checks are not limited to the area of the border with Greece and cover freight vehicles, including small vans.
Fiscal devices for the commercial activity of farmers are under discussion
The meeting also discussed the possibility of introducing fiscal devices in cases where persons registered as farmers in fact carry out commercial activity. The aim is that registration as an agricultural producer should not be used to conceal commercial operations and to circumvent the requirements for reporting sales.
At the same time, the official announcement states that producers will be able to sell their own produce in the field without a fiscal device. Consequently, the measure under discussion is aimed at cases of commercial activity and not at automatically introducing cash registers for every sale by an agricultural producer.
Exchange of data between the institutions
The Ministry of Agriculture and Food will provide the NRA with reports on registered farmers. The information will include data on the declared agricultural areas and the support received.
It is also envisaged that cases will be analysed in which there is a registration as a farmer but no declared agricultural areas are established. The aim is to check whether behind such a registration there is commercial activity that avoids the requirement to report sales with a fiscal device.
What the news means for business
For companies that import or trade in agricultural produce, the stepped-up control increases the importance of documentary traceability. The data in invoices, contracts, transport and accompanying documents should be consistent and should allow the real value and the terms of the transaction to be substantiated.
In practice, it is important that companies can quickly provide the full set of documents for a specific delivery and trace the link between supplier, invoice, transport, receipt and accounting treatment. Where there is a difference in values or other unusual circumstances, these must be capable of being explained and supported by documents.
Note
The material is for information purposes. In a specific case, the applicable regulatory requirements and the current guidelines of the NRA should be checked.