Fiscal receipts for an online shop - when you owe one and when you do not
Whether you owe a fiscal receipt depends on the payment method and on who collects the money. Below are the two tables that settle it - by payment method and by courier - no narrative, just the answer. Every row is checked against the public КРС registers, the revenue agency and the couriers’ own general terms.
By payment method
Which payment method in your shop requires a fiscal receipt and which is exempt. A bank transfer and cash on delivery via a licensed courier need none; a card, and cash on delivery collected any other way, do.
| Payment method | Receipt owed | Why |
|---|---|---|
| Bank transfer | No | A credit transfer to a payment account is outside the requirement. The bank statement is the record. |
| Cash on delivery via a ППП-licensed courier | No | The postal money transfer receipt plays the role of the fiscal receipt. This is the only exception for a cash payment. |
| Cash on delivery collected any other way | Yes | A courier without a ППП licence (or without the ППП contract), and cash taken in hand, are ordinary cash payments. |
| Card payment | Yes, by default | A card payment counts as cash-like, and neither Stripe nor Borica issues Bulgarian fiscal receipts. The alternative is the article 3(17) regime. |
By courier (cash on delivery)
For cash on delivery the receipt is replaced by the postal money transfer (ППП) slip - but only if the courier holds a ППП licence. Here is which of the five couriers the platform integrates cover the receipt and which leave the obligation with you.
| Courier | ППП cover | Evidence |
|---|---|---|
| Еконт | Covered | A licensed postal operator, ППП licence no. 3-002-006 in the КРС article 39 register. IMPORTANT: Econt has applied to terminate that licence early, effective 25 September 2026. |
| Спиди | Covered | A licensed ППП operator, licence no. 3-013-001 in the КРС article 39 register, running to 6 June 2032. |
| Sameday | Covered | Delivery Solutions EOOD is licensed under article 39(3) of the Postal Services Act - the postal money transfer service is described in their own general terms. |
| BOX NOW | Not covered | The lockers take no cash. What BOX NOW calls cash on delivery in Bulgaria is a card payment link sent to the customer after dispatch. |
| Pigeon Express | Not covered | Absent from the КРС article 39 register (the one carrying ППП licences) and present only in the article 38 register - certificate no. 0334/13.08.2025, which cannot include ППП. Their own general terms never mention a postal money transfer. |
Verified as of 20 August 2026. This article is general information, not legal or tax advice. Ordinance H-18 changes often, and the rules that apply depend on your activity, VAT registration and courier contracts. The verification behind the date above was done against public sources - the КРС registers, the revenue agency and the couriers’ own general terms. Confirm anything here with your accountant before relying on it.
Frequently asked questions
Another question? Write to usWhich payment method requires a fiscal receipt in an online shop?
A bank transfer and cash on delivery via a courier with a ППП licence require no fiscal receipt. A card payment requires one by default (Stripe and Borica issue no Bulgarian receipts), as does cash on delivery collected any other way - by a courier without a ППП licence or in hand.
Which couriers substitute the fiscal receipt through cash on delivery (ППП)?
Econt, Speedy and Sameday are licensed ППП operators - with them the postal money transfer slip stands in for the receipt. BOX NOW and Pigeon Express are not, and leave the obligation with you. See the by-courier table above for the evidence on each.
Until when does Econt substitute the fiscal receipt?
The cover holds for now, but Econt has applied to terminate its ППП licence early, effective 25 September 2026. If the licence lapses, cash on delivery through Econt stops substituting for the fiscal receipt. No successor has been announced - check the status in the КРС register before relying on the cover after that date.
Do BOX NOW and Pigeon Express cover the fiscal receipt?
No. BOX NOW lockers take no cash - what they call cash on delivery is a card payment link after dispatch. Pigeon Express is absent from the КРС article 39 register (the one carrying ППП licences). With both, the merchant issues a fiscal receipt from their own device for those orders.
Where do the facts in this table come from?
From the public КРС registers (article 39 for licensed ППП operators and article 38 for the registration regime), the revenue agency and the couriers’ own general terms, verified as of 20 August 2026. The same matrix drives the checkout warnings and the fiscal-eligibility check inside the platform itself. This is not tax advice - confirm the specifics with your accountant.
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