Bulgarian National Revenue Agency finds tax evasion at UNSS pavilion

Inspectors from the National Revenue Agency (NRA) in Bulgaria have uncovered systemic failure to issue cash receipts at a commercial pavilion located on the campus of the University of National and World Economy (UNSS) in Sofia.

The investigation began using a ‘secret shopper’ method, where inspectors noted that no fiscal receipt was provided after a purchase. Subsequent undercover observation revealed four additional instances of non-issuance. Upon formal inspection, authorities found a significant discrepancy between the fiscal device records, which showed a turnover of only 1.50 euros, and the actual cash on hand, which exceeded 630 euros.

Agents also discovered two notebooks containing detailed records of real turnovers. While these handwritten records matched the business's accounting software, they differed substantially from the amounts recorded on the fiscal device. The establishment faces a potential administrative penalty of a 30-day closure.