Source: https://portal.nap.bg/en/page?id=582
Timestamp: 2019-04-21 14:32:39+00:00

Document:
The fiscal control is a set of operations of officials of the National Revenue Agency (NRA), which are aimed at preventing tax evasion and tax fraud and are performed regarding the movement (transportation) of goods of high fiscal risk on Bulgarian territory.
Fiscal control is applicable to all the goods of high fiscal risk, irrespective of the place of delivery/unloading: Bulgaria, other EU Member State or a third country. It is not applicable to goods under a customs procedure.
Which documents regulate the fiscal control?
Tax and Social Security Procedure Code (TSSPC), Art. 12, Para. 1-8, except for Para. 4; Art. 13; Art. 121a; Art. 127a-h; Art. 278b; §1 of the Additional Provisions, bullets 26-28.
Who are the competent fiscal control authorities (officials)?
According to Art. 127a, Para. 1 of the TSSPC, fiscal control is performed by revenue officials authorised with NRA Director General’s order (no explicit written assignment is required). The powers of the competent revenue officials are set out in Art. 12, Para. 1 - 8 of the TSSPC, except for Para. 4.
Fiscal control officials (teams consisting of at least 2 officials) can stop with traffic baton transport vehicles only at fiscal control check points (FCCPs). The fiscal control officials wear insignia and uniform, which are highly recognisable and visible, including at night. The insignia and uniform must contain such inscriptions as ‘National Revenue Agency’ ("Национална агенция за приходите") or NRA (НАП), or ‘Fiscal Control’ (“Фискален контрол”), as well as the logo of the National Revenue Agency.
Where are the fiscal control check points (FCCPs) located?
Which persons are examined during the fiscal control?
The drivers of the transport vehicles carrying goods. See more.
The persons accompanying the goods. See more.
The recipients/buyers of goods of high fiscal risk. See more.
What procedural steps are taken by the revenue officials?
When is preliminary collateral (guarantee) imposed in the course of fiscal control?
The actions of the revenue officials can be appealed within 14 days from their execution before the head of the respective territorial directorate of the NRA, based on Art. 127g and in relation to Art. 41 of the TSSPC. The submission of an appeal does not stop the undertaken actions.
A protocol is issued for every fiscal control action.

References: Art. 12
 Art. 13
 Art. 121
 Art. 127
 Art. 278
 §1
 Art. 127
 Art. 12
 Art. 127
 Art. 41