How the changes in Regulation H-18 (2025) affect online shops and how to prepare

At the beginning of 2025, a new edition of Regulation No. H-18 of the Ministry of Finance - one of the most important regulatory documents for fiscal reporting in Bulgaria - came into force. This time the changes are not only aimed at physical outlets, but also seriously affect online stores. If you sell goods or services online, especially through your own e-commerce site, SaaS platform or WooCommerce/Shopify/PrestaShop, this article is for you.

Let's take a look at what's new with the Regulation, what obligations arise for ecommerce stores and how you can adapt without stress.

What is Regulation H-18 and why is it so important?

Regulation H-18 regulates how fiscal reporting must be carried out in retail outlets and sales management software. It includes rules for:

• Cash registers (fiscal devices);

• Issuance of fiscal and system receipts;

• Sales management software (СУПТО);

• Working with electronic stores;

• Data transmission to the National Revenue Agency.

Until now, most requirements were aimed at merchants with physical locations, but from 2025, online stores will fall directly within the scope of the Regulation.

Key changes for e-commerce (2025)

Има промяна в XML одиторския файл!

Има промяна в XML одиторския файл. Тя е в частта с върнати поръчки. В публикуваната актуализация на Наредбата в Приложение 38 чсно е посочено, че всички върнати поръчки трябва да съдържат следните параметри:

• Номер на поръчката
• Сума на поръчката
• Дата на върнатата поръчка
• Начин на възстановяване на сумата

Освен в Приложение 38 и XSD схемата на НАП е актуализирана за включване на това ново изискване за върнатите поръчки.

Ето как трябва да изглежда в XML файл:

				
					2
  
    
      169982
      15.00
      2025-05-06
      1
    
  
  
    
      169983
      25.89
      2025-05-08
      1
    
  
  40.89
				
			

Digital receipt – now enabled

The biggest and expected news:
A merchant who sells through an online store can issue a fiscal or system receipt in electronic form,without having to print a paper receipt.

Conditions:

• Have the necessary customer data (e.g. email);

• To store data on the date and time of receipt transmission (logs);

• Use SUPTO or software that registers the sale in the proper manner.

What does this mean to you?

You no longer have to send a paper receipt by courier – you can provide an electronic PDF, as long as your system is technically adapted. This saves costs, time and

Какво означава това за потребителите на NAP Ready Платформата NAP Ready вече поддържа генериране на PDF касови бележки с електронен подпис, които могат да се изпращат автоматично на клиента.

Mandatory storage of reporting documents for online stores as well

Online retailers are now being equated with brick-and-mortar retailersThis means that:

• They must keep their records (daily financial reports, service books, MAPLE, etc.);

• Documents are kept for at least 5 years;

• The storage location must be clearly stated (physically or electronically).

What to do?

• Make sure your system generates a daily report with complete information;

• Maintain an archived version (possibly in the cloud, but with a date and time stamp);

• Be ready when requested by the NRA.

Support of currency in Euro - mandatory for double reporting

Наредбата вече позволява (и ще изисква в бъдеще) във фискалния бон да бъде показана:

• Обща сума на плащането в BGN и в EUR;

• Exchange rate, used for conversion.

This only applies to the total amount, not to each line item.

What does this mean to you?

If you have international clients, or are preparing for the transition to the euro after 2026, you should:

• Show the final amount in euros as well;

• You calculate the value at the rate of 1.95583 (or the official rate for the day);

• You show the rate in the receipt (example: "1 EUR = 1.95583 BGN").

Clear indication of “operator” in the electronic reciept

The regulation requires that each reciept contain the name or identifier of the operatorwho made the sale.

In the context of an online store, this could be:

• Administrator email or name;

• Automated process name: "Online System" or "API Checkout";

• The wording "Issued by: Online platform" is perfectly valid.

What happens if you don't comply with the requirements?

Failure to comply with Regulation H-18 may result in:

• Fines from the National Revenue Agency (from BGN 500 to BGN 10,000 for individuals and companies);
• Prohibition of use of the system;
• Deregistration of the online store (in cases of recurrence);
• Loss of trust from customers due to lack of documents.

How NAP Ready helps you

The platform NAP Ready has already been adapted to the new requirements of Regulation H-18:

• Generates e-receipts (PDF);

• Sends them automatically to client email;

• Stores logs and daily reports;

• Supports visualization of amounts in euros;

• Shows “operator” in each receipt;

• Works with WooCommerce, OpenCart, PrestaShop, etc.

In 2025, Regulation H-18 took a decisive step towards modernization and digitalization. Online merchants are now part of the full fiscal circle, being treated equally with physical stores. This may sound scary, but it actually opens up new opportunities: automation, lower costs, better service, and better business protection.

With the right preparation and tools like NAP Ready, compliance will be not only easy, but also beneficial for the development of your online store.