Fiscal receipts are a key document for accountability to the NRA and proof of purchases for consumers. With the introduction of the euro in Bulgaria from 1 January 2026, the format and content of fiscal receipts will undergo significant changes to meet the dual currency display requirements.

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Mandatory elements of dual currency fiscal notes

According to the new regulations of the NRA, fiscal notes must contain the following mandatory elements in both currencies:

Basic Information:

  • Name and UIC of the trader
  • Address of the commercial establishment
  • Date and time of issue
  • Fiscal receipt serial number
  • Fiscal device number

Currency Information:

  • All prices in BGN and EUR
  • Subtotals in both currencies
  • Total amount excluding VAT in BGN and EUR
  • Amount of VAT in BGN and EUR
  • Final payment amount in BGN and EUR
  • Exchange rate used (1.95583)

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Technical format of fiscal notes

The technical format of fiscal notes must comply with strict standards:

Size and font:

  • Minimum paper width 57mm
  • Legible font with a minimum size of 2mm
  • Same font size for BGN and EUR prices
  • Clear separation between currencies

Information arrangement:

  • Logical arrangement of the elements
  • Grouping of currency information
  • Clear separation of the VAT section
  • Underlining the final amount

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Software requirements for fiscal devices

Fiscal devices must be updated with specialised software:

  • Dual currency printing support
  • Automatic conversion with the fixed rate
  • Data validation
  • Backup of fiscal data in both currencies
  • Generate daily reports in BGN and EUR

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Control and sanctions by the NRA

The NRA will strictly control compliance with the requirements:

Types of checks:

  • Scheduled inspections of commercial establishments
  • Extraordinary alert checks
  • Remote control via online systems
  • Verification of fiscal devices

Penalties for violations:

  • Fines from BGN 500 to BGN 5000 for first offence
  • Fines from 2000 to 10000 leva for repeated violations
  • Suspension of activities in case of serious infringements
  • Publication in the register of offenders

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Sample dual currency fiscal notes

For better understanding, here is a sample format of a fiscal note:

SHOP "BULGARIA" LTD.
UIC: 123456789
g. Sofia, ul. 1 "Vitosha"

Date: 15.08.2025 Time: 14:30:25
Fiscal note №: 0001234
Cash register No: FP-001

Item 1 10.00 BGN / 5.11 EUR
Product 2 25.60 BGN / 13.09 EUR
--------------------------------------------
Subtotal: 35.60 BGN / 18.20 EUR
VAT 20%: 7.12 BGN / 3.64 EUR
--------------------------------------------
TOTAL PAYMENT: 42.72 BGN / 21.84 EUR

Exchange rate: 1 EUR = 1.95583 BGN

Preparing traders for the new requirements

Traders should take the following steps:

  • Update of fiscal devices
  • Staff training for the new format
  • Testing the fiscal notes
  • Consultation with specialists in fiscal law
  • Preparation of compliance procedures

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Conclusion

Compliance with dual currency fiscal note requirements is mandatory for all merchants in Bulgaria. Proper preparation and adherence to standards ensures avoidance of penalties and provides customer confidence.