Accounting for online shops in Bulgaria
E-commerce has its own traps: cash on delivery, courier reports, returns, payment providers and sales to other EU countries. We bring all of those flows together into clean books.
2026 figures and deadlines
What's included
Your shop and the NRA
E-shop declaration before the first sale and updates whenever something changes.
Cash on delivery and couriers
Orders, courier reports and bank receipts reconciled.
Card payments
Payment providers, fees and the documents required for card payments.
Returns and credit notes
Returned goods documented properly, with turnover and VAT adjusted.
Marketplaces
Reports and commissions from platforms such as eMAG, Amazon and Etsy booked correctly.
EU VAT and OSS
The €10,000 EU distance-selling threshold and One-Stop-Shop returns.
How it works
Shop review
Platform, payment methods, couriers, countries.
Set-up
Which document you issue for each payment method.
Monthly reconciliation
Platform ↔ courier ↔ bank ↔ stock.
Returns
VAT, OSS and annual results — no mismatches.
Frequently asked questions
Do I have to declare my online shop to the NRA?
Yes. Traders selling through an online shop — including via marketplaces and social media — submit details of the shop to the NRA before the first sale and whenever they change (Art. 52m of Ordinance N-18).
Do I need a fiscal device or sales software (SUPTO)?
It depends on how customers pay. If you accept only bank transfers and cash on delivery through a licensed postal operator (postal money order), no fiscal receipt is issued. Card payments and other cash-on-delivery arrangements have different requirements. We review your shop set-up and tell you exactly what you need.
I sell to other EU countries — what should I know?
Once your total distance sales to consumers in the EU exceed €10,000 a year, you charge the VAT of the customer's country. Instead of registering in each country, you can use the OSS scheme and file everything in Bulgaria.
How are returns booked?
With a document linked to the original sale — a credit note for an invoice, or the equivalent document for a till receipt — and a traceable refund. That way turnover and VAT are corrected properly.
Related articles
E-commerce accounting in Bulgaria: NRA registration, cash on delivery, couriers and returns
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