NRA tax inspection or audit in Bulgaria: how to prepare and what to do when the letter arrives
A letter from the National Revenue Agency (NRA) doesn't necessarily mean trouble. Most often it's a request for documents or a cross-check on a deal with one of your counterparties. The difference between a calm and a stressful inspection is almost always preparation.
- An inspection is narrower and shorter; an audit covers more periods and ends with an audit act.
- NRA letters increasingly arrive electronically — keep an eye on your online profile and secure e-delivery.
- The deadline for documents is stated in the request — don't miss it, and ask for an extension in time if needed.
- A well-organised archive where any document can be found in 2 minutes is the best defence.
Inspection, audit or just a request for information
Not every NRA letter is an audit. In practice you will see three types:
| Type | What it means | How it ends |
|---|---|---|
| Request for documents or explanations | Often a cross-check — the NRA is looking at your client or supplier and wants the documents for your deal with them. | You provide the documents, usually with no consequences for you. |
| Inspection | Limited scope — for example a VAT refund claim or a specific liability. | A protocol. |
| Audit | Broader: one or more taxes, one or more periods. | An audit act that may assess additional tax and interest. |
How the letter arrives
More and more NRA documents are served electronically — through your profile on the e-services portal and through the secure electronic delivery system. The deadline runs from service, not from when you open the message. So:
- make sure someone regularly checks the company's electronic profile;
- give your accountant access or a power of attorney so they see the messages;
- keep your email and correspondence address up to date.
The first 48 hours
- Don't panic and don't reply straight away. Read exactly what is being requested and for which period.
- Note the deadline. It is stated in the request.
- Send a copy to your accountant. They know where the documents are and how the transactions were booked.
- List the documents requested and mark which you have and which are missing.
- If the deadline is short, request an extension with reasons before it expires.
The riskiest areas
- Input VAT from suppliers who cannot prove the supply actually happened.
- Services with no evidence of delivery — consulting, marketing, intermediation without a contract, protocol and result.
- Cash payments and amounts paid in or withdrawn by the owner without documents.
- Entertainment and vehicle costs that look personal.
- Related-party transactions at non-market prices.
- Payroll — differences between declared and actual pay.
The archive that protects you
The best preparation for an inspection is not needing special preparation. Our rule is simple: any document should be findable in 2 minutes.
- An archive by month and by document type — sales, purchases, bank, cash, payroll, contracts.
- For every larger service — contract, delivery protocol and evidence of performance (report, correspondence, result).
- For every asset — invoice, commissioning protocol and depreciation schedule.
- Keep documents at least until the limitation period for tax liabilities expires — as a rule 5 years from the end of the year in which the tax was due.
What's coming: SAF-T
The NRA is phasing in the Standard Audit File for Tax (SAF-T) — a monthly file with core accounting data. From 2026 it is mandatory for the largest companies, and by 2030 it will gradually reach VAT-registered micro-businesses. The NRA will analyse the data automatically — so clean books matter even more.
Your rights
- To see the inspection materials and give written explanations.
- To be represented by an authorised person, including your accountant.
- To appeal an audit act within 14 days of service.
Frequently asked questions
What is the difference between an inspection and an audit?
An inspection usually concerns a specific liability or transaction and is shorter. An audit is broader, can cover several years and taxes, and ends with an audit act that may assess additional liabilities.
Can I ask for more time to provide documents?
Yes. If the deadline is too short, file a reasoned request for an extension before it expires. Never let it lapse without a response.
Can my accountant represent me?
Yes, with a power of attorney. Your accountant can submit documents, give explanations and communicate with the revenue authorities on your behalf.
Can I appeal an audit act?
Yes. An audit act can be appealed administratively within 14 days of service, and then before the courts.
