2024-07-31 14:43:14
In response to the announced protest actions by vintners and wine producers, the National Revenue Agency specifies that it controls the movement of high fiscal risk goods identified as such since 2014 due to their use in value added tax fraud schemes . These are excisable goods (fuels) and fast moving goods (fruits and vegetables, meat and meat products, milk and milk products, sugar, coffee, nuts and others), with which tax fraud can be realized in a very short time. Over the years, the list has been updated several times. This was announced by the press center of the National Revenue Agency.
Grapes are among the high-fiscal risk commodities most often used in VAT fraud schemes and have been identified by the revenue administration as risky. It is included in the List of goods with high fiscal risk by Order ZMF-1283/20.12.2016, and not, as claimed, at the end of 2023.
The NRA has received a number of signals from local producers with a request to protect their native production. As a result of numerous joint inspections with the Executive Agency for Vine and Wine, in recent years, large stocks of wine grapes without a document of origin, respectively without the due taxes on their sale, have been established. In order to limit the gray sector, regular joint inspections are also carried out with the “Customs” Agency. They found significant violations of the legislation and found large quantities of alcohol without a label. The analyzes made clear that the removal of wine grapes from goods with a high fiscal risk, as demanded by the protesters, will favor product smuggling and value added tax fraud.
The NRA draws attention to the fact that the regime for mandatory advance declaration, introduced on January 3 this year, applies to the transportation of goods with a high fiscal risk, which start and end on the territory of the country, and are carried out with means of transport over 3.5 tons . The Ordinance exempts transport for final consumption from the obligation to declare in advance; transports between objects managed by the same person and for objects managed by different persons; as well as transportation, when the goods for an individual object weigh up to 500 kg or liters and/or the value of the goods is up to BGN 5,000.
The obligation to declare the shipments lies with the senders, and the obligation to confirm them – with the recipient. In the event that there is a difference that does not exceed 3% of the declared quantity of the goods or the difference is due to natural fibers, changes due to the physico-chemical properties of the goods, the recipients do not notify the National Revenue Agency, but confirm what was declared by the sender.
In case of larger differences, the recipients notify the NRA in the Operations Center of the Main Directorate of Fiscal Control /GDFK/, which works 24/7 on [email protected].
In connection with the introduced regime, the revenue agency has already held a number of meetings with interested persons and representatives of branch organizations, such as cherry and vegetable producers and processing enterprises, including and vintners and wine producers, in order to present the new functionalities of the electronic service for advance declaration of shipments and to provide clarifications on the implementation of the Ordinance. The meetings were held at different times, depending on the specifics of each sector. At this moment, there have been no signals of slowing down or stopping the production processes in the processing plants.
On the NRA website, in the section “Fiscal control” detailed information on the subject has been published. Interested persons can see where the fiscal control and the mandatory preliminary declaration of data are regulated; who are the SWFR, as well as what procedural actions are performed by the revenue authorities. Answers to the most frequently asked questions in connection with the preliminary declaration have also been published.