2017/0321/BG
EC/EFTA
BG Bulgarie
  • N40E - Produits pétroliers
2017-10-18
2017-07-14

Electronic fiscal memory systems

Draft Regulation amending Regulation N-18 of 2006 on recording and reporting sales at retail sites by means of fiscal devices

This draft Regulation contains the following proposed changes:

The drafting of a plan with the prior approval of the National Revenue Agency and the Bulgarian Institute of Metrology for each specific point for the sale of liquid fuels incorporating all components of the electronic liquid fuel sales system and communications between them (central recording device, usage meters, hub and tank gauging system).

The plan is to be submitted to the bodies of the National Revenue Agency and to the Bulgarian Institute of Metrology for provisional approval and stored at the retail site. The aim of the provisional approval will be to evaluate system safety with a view to reducing vulnerable points — i.e. opportunities for tampering. Apart from that, the supervisory authorities will have information on the overall configuration of the system available at all times. This will allow them during later inspections to correlate the data with the real situation on site. Any change in the initially approved plan will also be subject to subsequent approval. Approving the plan is expected to limit the cases where traders tamper with the system resulting in unregulated sales of liquid fuels, i.e. sales which are not reported by the electronic fiscal memory system.

Service work on the fiscal devices will be carried out by service technicians with a unique service code issued by the manufacturer or importer. This measure aims to prevent unlawful tampering with the systems. In addition, information about the person who carried out the service work on the relevant device will be available at all times.

The draft Regulation introduces new specific operating requirements for the devices according to which the system must be blocked when communication between individual components is disrupted. This measure aims to prevent sales of liquid fuel that have not been recorded and reported by the electronic fiscal memory system.