Cash Registers in Bulgaria 2026 — Who Needs One and How to Comply
Bulgarian cash register rules 2026: who needs a fiscal device, SUPTO software requirements, NRA connection, exemptions, penalties. By Fakturka.bg.
Cash Registers in Bulgaria 2026 — Who Needs One and How to Comply
💶 Amounts in BGN first, then EUR. Bulgaria adopted the EUR on 1 January 2026 at fixed rate 1 EUR = 1.95583 BGN.
TL;DR:
- Almost every business that accepts cash, card or any non-bank payment from individuals must use a fiscal device (cash register or fiscal printer).
- All fiscal devices in Bulgaria must transmit data to the NRA (National Revenue Agency) in real time.
- Software that manages sales (POS, ERP, e-commerce checkout) must be a registered SUPTO under Ordinance Н-18 (Naredba H-18).
- Exempted activities: insurance services, certain medical services, education, and a few others (Art. 4 of Ordinance H-18).
- Penalties: 500 to 2,000 BGN (256 to 1,023 EUR) per violation, much higher for repeat offenders or unregistered devices.
Table of contents
- What a fiscal device is
- Who is required to use one
- Types of fiscal devices
- SUPTO — software for sales management
- Real-time connection to the NRA
- Exemptions you should know about
- How to register a fiscal device
- Daily, monthly and annual obligations
- Penalties for non-compliance
- How Fakturka.bg fits in
- Frequently asked questions (FAQ)
- Sources
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What a fiscal device is
A fiscal device (фискално устройство) is hardware certified by the Bulgarian Institute of Metrology that:
- Records every sale on a tamper-proof memory.
- Issues a printed (or electronic) fiscal receipt (касов бон) to the customer.
- Transmits sales data to the National Revenue Agency (NRA) in real time over GPRS/3G/4G or internet.
- Stores daily and monthly fiscal reports.
The legal framework is Ordinance Н-18 (Naredba H-18) of 2006, with its substantial 2018-2019 amendments that introduced the SUPTO regime and real-time NRA connectivity.
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Who is required to use one
The general rule of Art. 3 of Ordinance H-18 is: any person carrying on independent economic activity who receives payment in cash, by bank card, by voucher or any other non-bank payment method from individuals must use a fiscal device.
This covers virtually every:
- Shop, restaurant and café.
- Service business (hairdressers, repair shops, fitness studios).
- Online retailer accepting card payment on delivery (cash on delivery).
- Hotel and short-term rental operator.
- Bar, club, vending machine operator.
When you do NOT need one
- B2B with bank transfer only, no cash and no card from individuals.
- Activities explicitly listed in Art. 4 of Ordinance H-18 (see Exemptions below).
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Types of fiscal devices
| Device | Use case | Price range |
|---|---|---|
| Standalone cash register (ECR) | Small retail, self-employed | 400-900 BGN (205-460 EUR) |
| Fiscal printer + POS | Restaurants, shops with POS software | 600-1,500 BGN (307-767 EUR) |
| Mobile fiscal device | Field service, taxi, delivery | 500-1,200 BGN (256-614 EUR) |
| Integrated fiscal terminal | E-commerce, enterprise POS | 1,000-3,000 BGN (511-1,534 EUR) |
All devices must be on the NRA approved list. Always buy from a certified dealer who handles registration with the NRA.
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SUPTO — software for sales management
SUPTO (Софтуер за управление на продажбите в търговските обекти) is software that records and processes sales in a retail or service environment.
Since 2019, any SUPTO must be registered with the NRA and meet strict requirements:
- A unique per-sale identifier that ties the sale to the fiscal receipt.
- Tamper-proof audit trail of every operation (create, modify, void).
- Direct integration with a fiscal device so that every sale produces a fiscal receipt.
- Standardised export of sales data (XML/CSV) on demand by the NRA.
- Restricted access by user role.
If your POS, ERP or e-commerce platform processes sales to individuals, it must be a registered SUPTO. Off-the-shelf international tools are usually not SUPTO-certified for the Bulgarian market — you need a Bulgarian-certified vendor or a custom integration.
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Real-time connection to the NRA
Every fiscal device must maintain an active GPRS/internet connection to the NRA and:
- Transmit each fiscal receipt within seconds of issuance.
- Send daily Z-reports automatically.
- Self-block within 24 hours if the connection fails persistently (preventing offline tax avoidance).
The NRA monitors compliance through its central system. Discrepancies trigger automated audits.
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Exemptions you should know about
Under Art. 4 of Ordinance H-18 the following are exempt from the fiscal device requirement (non-exhaustive):
- Insurance services by licensed insurers.
- Certain medical and dental services (specific conditions apply).
- Educational services by licensed providers.
- Religious activity of registered denominations.
- Sales by farmers of own-produced agricultural goods at certain marketplaces.
- Sales of newspapers and magazines at street-level kiosks below a turnover threshold.
- Certain public transport ticketing (issued from approved ticketing systems).
Even when exempt from the fiscal device, you may still be required to issue an invoice on request and keep records under the Accounting Act.
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How to register a fiscal device
The seller of the device handles most steps, but as the operator you should:
- Choose a device from the NRA-approved list.
- Sign a service contract with a certified service company (mandatory ongoing servicing).
- Activate the SIM card for NRA data transmission.
- Submit the fiscal device passport to the NRA — typically done electronically by the seller.
- Receive an activation confirmation and start issuing fiscal receipts.
Activation typically takes 1-3 business days.
Linking with SUPTO
If you use POS or ERP software, your installer connects it to the fiscal device via a certified interface. Test that:
- A test sale on the POS prints a fiscal receipt.
- The receipt number on the POS matches the printed receipt.
- The NRA portal shows the sale within minutes.
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Daily, monthly and annual obligations
| Action | Frequency |
|---|---|
| Issue a fiscal receipt on every cash/card payment from individuals | Per transaction |
| Print and archive a Z-report (daily fiscal close) | Daily |
| Print and archive an X-report (interim status) | On demand |
| Cross-check fiscal receipts vs accounting entries | Monthly |
| Annual servicing of the fiscal device by the certified service company | Annually |
| Replace the fiscal memory module when full | Every 3-5 years |
Z-reports and fiscal receipts must be archived for at least 5 years under the Accounting Act.
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Penalties for non-compliance
Under Tax-Insurance Procedure Code (DOPK) and NRA enforcement practice:
| Violation | Penalty |
|---|---|
| Failure to issue a fiscal receipt | 500 – 2,000 BGN (256 – 1,023 EUR) per receipt |
| Use of an unregistered fiscal device | 3,000 – 10,000 BGN (1,534 – 5,113 EUR) |
| Use of unregistered SUPTO | 5,000 – 10,000 BGN (2,556 – 5,113 EUR) |
| Tampering with the fiscal memory | Criminal liability + fine up to 50,000 BGN (25,565 EUR) |
| Non-transmission of data to NRA | 500 – 2,000 BGN (256 – 1,023 EUR) per day |
| Repeat offences | Doubled, plus device confiscation and possible business closure |
The NRA actively conducts undercover inspections. Missing a single fiscal receipt during one of those visits is enough for a penalty.
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How Fakturka.bg fits in
Fakturka.bg is a billing and invoicing platform — it issues compliant invoices under ZDDS Art. 114, not fiscal receipts. The two documents serve different purposes:
- Invoice — required for B2B and any sale where the customer requests one. Issued from Fakturka.bg.
- Fiscal receipt — required for cash/card payments from individuals at the point of sale. Issued from a certified fiscal device.
Many businesses use both: the cash register handles in-store sales, while Fakturka.bg handles B2B invoicing, recurring contracts, online sales paid by bank transfer, and accounting consolidation.
For e-commerce setups, Fakturka.bg integrates with Bulgarian SUPTO-certified solutions to ensure that every cash-on-delivery payment also produces a compliant fiscal receipt.
Free plan: 15 invoices/month. Pro: 7.50 EUR (14.67 BGN) per month. Business: 15 EUR (29.34 BGN) per month.
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Frequently asked questions (FAQ)
Do I need a fiscal device if I only invoice B2B and get paid by bank transfer?
No. Pure B2B with bank-transfer payment is exempt from the fiscal device requirement. You still issue compliant invoices under ZDDS Art. 114 (Fakturka.bg handles this).
What about an online shop with card payments?
If the card payment is processed by a payment service provider (Stripe, PayPal, Borica, etc.) and settles into your bank account, no fiscal device is required for the online card flow. Cash on delivery, however, requires a fiscal receipt — typically issued by the courier's mobile fiscal device on your behalf.
Can my international POS software work in Bulgaria?
Only if it is registered as SUPTO with the NRA. Most international POS platforms (Square, Lightspeed, Toast) are not — you'll need a Bulgarian SUPTO-certified equivalent or a custom integration.
How much does it cost to run a fiscal device per year?
Hardware: 400-1,500 BGN (205-767 EUR) one-off. Servicing contract: 100-300 BGN (51-153 EUR) per year. SIM card and data: 50-150 BGN (26-77 EUR) per year. Total ongoing: roughly 150-450 BGN (77-230 EUR) per year.
What if my fiscal device breaks?
Call your service company immediately. While the device is offline, you can issue emergency receipts from a certified backup form (квитанция от кочан) and reconcile within 48 hours. Operating without any receipt mechanism is a clear violation.
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Sources
- Ordinance Н-18 (Naredba H-18) — fiscal device and SUPTO rules
- VAT Act (ZDDS) — invoicing rules complementing fiscal receipts
- Tax-Insurance Procedure Code (DOPK) — penalty framework
- National Revenue Agency — list of approved devices and SUPTO registry
Related articles
- Complete Guide to Invoicing in Bulgaria 2026
- Bulgarian Tax Calendar 2026
- Freelancing in Bulgaria 2026
Last updated: 2026-04-27 Author: The Fakturka.bg team