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Dear taxpayers, please be careful when performing transactions

Based on the verification that the Tax Administration has done to the data related to the transactions performed among taxpayers, there are cases when taxpayers with an active status carry out transactions to the address of taxpayers, natural persons, that are with a passive status.

More specifically, based on the inspection of data at the Directorate of Large Taxpayers, it appears that for 2017, those taxpayers classified as large, have invoiced around 11 thousand transactions, to the address of taxpayers, natural persons, that have a passive status.

The Tax Administration is extending this verification to other regional directorates of taxes as well.

Any transaction performed by the taxpayers, whether natural or legal persons, that are in the passive register, shall be considered an administrative violation and punished pursuant to the law.

In any case that the supplier has fictively written the NUIS of the buyer, in fact having a passive status, an administrative penalty shall be applied to the issuer of the tax invoice.

If the taxpayer with a passive status, has carried out an activity, apart from the administrative penalty, the Tax Administration shall conduct a tax assessment against him for the whole period that he has been in the passive register.

Recurrent violations of such nature shall be considered as tax evasion pursuant to Article 116, paragraph 1 of the law on tax procedures, as well as a criminal offence pursuant to Article 131 of the procedural law.

The taxpayer shall be transferred from the active register to the passive one in case one of the following conditions is fulfilled:

  1. a) does not exercise any commercial activity for a tax period of 12 consecutive months; 
    b) does not submit the tax declaration for a tax period of 12 consecutive months;
    c) declares at the NBC the suspension of the commercial activity and the latter has approved the suspension, which on the other hand has been notified to the Tax Administration as well.

Please consult the updated list of the taxpayers that are in the active register in the official website of the General Directorate of Taxes.