Bulgaria: Wine grapes are often used in VAT fraud schemes

Published 2024년 7월 31일

Tridge summary

The National Revenue Agency (NAA) has responded to protests by vine growers and wine producers by explaining the necessity of controlling goods with high fiscal risk to prevent gray sector activities and VAT fraud. This control, in place since 2014, includes excise goods and fast-moving items like grapes, which are frequently involved in fraud schemes. The NAA maintains that removing grapes from the high fiscal risk goods list, as demanded by the protesters, would increase product smuggling and fraud. It has introduced a mandatory pre-declaration regime for the transportation of high fiscal risk goods, effective from January 3, 2022.

Disclaimer:The above summary was generated by Tridge's proprietary AI model for informational purposes.

Original content

The control over goods with a high fiscal risk limits the gray sector, the National Revenue Agency (NAA) emphasized in response to the announced protest actions by vine growers and wine producers. More on the subject: Vinegrowers and winemakers come out in protest Control of the movement of goods with a high fiscal risk identified as such has been in place since 2014 due to their use in value added tax (VAT) fraud schemes. These are excise goods (fuels) and fast moving goods (fruits and vegetables, meat and meat products, milk and milk products, sugar, coffee, nuts and others) with which tax fraud can be realized in a very short time. Over the years, the list has been updated several times. Grapes are among the high fiscal risk goods most often used in VAT fraud schemes and have been identified by the revenue administration as risky. It is included in the List of goods with high fiscal risk by Order ZMF-1283/20.12.2016, and not, as the farmers claim, at the end of 2023. As a ...

Source: Agri