Bulgaria's E-Shop Regime: Sales Documents and the НАП Audit File
For delivery orders paid online by card, Ordering.Tools issues the numbered sales document and builds the monthly audit file (Приложение 38) that you upload to НАП. Opt-in per venue; off until you switch it on.
What the regime is
Bulgarian law asks for a fiscal receipt on every card sale. Чл. 3, ал. 17 of Наредба Н-18 lets a registered e-shop replace it — for delivery orders paid online by card only — with a numbered sales document sent to the guest, plus a monthly XML audit file filed with НАП, Bulgaria's National Revenue Agency.
Ordering.Tools does the paperwork side. When the card payment completes, the guest gets the sales document by email and on the order tracking page. At month end the audit file is built from your delivered orders. You upload it to the НАП portal with your qualified electronic signature (КЕП) — we never submit on your behalf.
What it saves you
No receipt for card-paid deliveries
Once you are in the regime, a delivery order paid online by card gets the sales document instead of a fiscal receipt — issued and emailed automatically.
The monthly file builds itself
Every delivery order of the month, its lines, VAT, payment and refunds go into the XML. No spreadsheet, no manual export.
Checked before you upload
The file follows НАП's published XSD schema, and every total is checked first. A month that does not add up is refused with a list of what to fix.
Preview before you commit
Any venue can preview a month as the file would report it. Show it to your accountant before you register — it creates no obligation.
How it works
Preview a month
In Reports → Audit file (НАП), open any month. You see the orders, VAT, payments and refunds exactly as the file would list them, marked as a preview.
Register the e-shop with НАП
Registration is done on the НАП portal with your КЕП. The registration card in Settings lists every value the form asks for — domain, platform, payment providers, merchant IDs.
Switch the regime on
Enter the e-shop number НАП gave you. The switch needs that number, your company's ЕИК and an active online card gateway.
File every month
Generate the month, download the XML, upload it to the НАП portal with your КЕП by the 15th of the next month, then mark it as submitted.
What you get
The sales document (чл. 52о)
Issued for each delivery order when the online card payment completes, then emailed to the guest and shown on the order tracking page.
- 10-digit number, rising by one, per company ЕИК
- Card transaction reference and VAT group on every item
- QR code with the sale data per Приложение 18а
- In the guest's language — Bulgarian, English, Greek or Turkish
The monthly audit file (Приложение 38)
One XML per month with every delivery order delivered that month, on your venue's clock, whatever it was paid with.
- Encoded in windows-1251, as НАП's schema declares
- Refunds listed in the month they were made
- Cancelled and rejected orders are left out entirely
- Tip excluded; a gift card counted as a payment
Checks before the deadline
Every line and order total is checked before the file is produced, so a mistake shows up in your admin — not on the 15th.
- A list of problems: missing ЕИК, missing transaction reference, totals that do not match
- A download rebuilds the file and flags any change since it was generated
- Mark each month as submitted once uploaded
- The same data through the admin, the API and MCP tools
Registration card and payment codes
Settings → НАП e-shop gathers what the registration form and the file need, and maps each payment to the code НАП expects.
- Every Приложение 33 value, ready to copy
- Borica, DSK, myPOS and Viva reported as a virtual POS; Stripe as a payment provider
- Cash at the door reported as a sale with a fiscal receipt
- Branches under one ЕИК share one counter and one file
Who it is for
A dark kitchen with no till
Delivery-only brand, card payments online, no fiscal device where orders are packed. The sales document covers those orders — keep cash on delivery switched off.
A delivery restaurant tired of paper
Card-paid delivery orders no longer need a receipt printed and packed into the bag. The guest gets the document by email instead.
Several branches, one company
Branches under the same ЕИК draw document numbers from one sequence and report in one monthly file.
The accountant decides first
Preview last month, download the XML and hand it over. Decide on registration with real numbers in front of you.
An order refused after payment
The refund shows in the month it was made. A cancelled or rejected order is nowhere in the file — not as an order, not as a refund.
Cash at the door, same evening
Cash-paid deliveries still need a fiscal receipt from your device. They stay in the file as sales with a fiscal receipt.
The Bulgarian e-shop regime for restaurant delivery
Наредба Н-18 is the Bulgarian ordinance on registering sales. Its alternative regime for e-shops lets a merchant replace the fiscal receipt with a sales document for card-not-present payments — and for a restaurant that means delivery orders paid online. Pickup and table orders are handed over at the venue, so they keep the fiscal receipt whatever they were paid with.
What the audit file contains
The standardized audit file of Приложение 38 lists every delivery order delivered in the month: lines, VAT, discounts, the sales document number, the payment method and its transaction reference, plus refunds. Ordering.Tools fills it from your orders and checks the arithmetic before you download it. A month with no deliveries has no file.
Once registered, every month counts
The regime is voluntary, but registration makes it binding: a document for every card-paid delivery and a file every month with deliveries, due by the 15th of the next month. That is why it is off for every venue until you enter your e-shop number and switch it on yourself.
Talk to your accountant first
Ordering.Tools generates the documents and the file; the registration, the КЕП upload and the legal choice are yours. A venue that already prints a fiscal receipt for every online order may gain little from the regime. Use the month preview to decide together with your accountant.
НАП audit file — questions
What is the НАП audit file (Приложение 38)?
The standardized audit file is a monthly XML that a registered e-shop files with НАП under Наредба Н-18. It lists the month's delivered orders, their lines, VAT, payments and refunds. Ordering.Tools builds it from your orders, following НАП's published schema.
Do I still need fiscal receipts for delivery orders?
In the regime, delivery orders paid online by card get the sales document instead. Cash or card paid at the door still needs a fiscal receipt from your device. Pickup and table orders always keep the fiscal receipt, however they were paid.
Does Ordering.Tools submit the file to НАП for me?
No. The НАП portal requires your own qualified electronic signature (КЕП). You download the XML, upload it by the 15th of the next month and mark the month as submitted in Ordering.Tools.
Is the regime switched on automatically?
No. It is off for every venue. The month preview is available without any obligation. The regime starts only when you register with НАП, enter your e-shop number and switch it on — from then on, documents and the monthly file are required.
What do I need to switch it on?
The e-shop number НАП issues when you register, your company's ЕИК, and an active online card gateway — Borica, DSK, myPOS, Viva or Stripe. The registration card in Settings shows the values to copy into the НАП form.
Should I talk to my accountant before using it?
Yes. Whether the regime fits your venue, how to register and how your payment providers are declared are legal and tax decisions. Download a month preview and go through it together before the first real filing.
Delivery paid online by card? Get the paperwork ready.
Preview a month of your delivery orders as the НАП audit file today — and decide with your accountant whether the e-shop regime is for you.
Related features
Other tools restaurants use alongside this one.
The BC-50 at your pass prints the kitchen ticket and, when you choose, the fiscal receipt for the same order. One receipt per order, built from what the guest actually paid — nobody re-types the order at the till.
Learn moreStripe, myPOS, BORICA, Viva.com, DSK Bank, Barsy POS, and cash. When one method fails, customers switch to another -- without losing their order.
Learn moreStop paying 15-30% commission on every delivery order. Define delivery zones on a map, validate addresses at checkout, and set pricing per zone -- so you control the margins, not a third-party platform.
Learn moreTake card, Apple Pay and Google Pay payments for website and QR orders on DSK Bank's secure payment page, straight into your own DSK merchant account. Every payment is checked with the bank before the kitchen starts.
Learn more