Предизвикателства при администрирането и контрола на ДДС в условията на нарастваща електронна търговия и данъчни измами
Challenges in VAT Administration and Control in the Context of Growing e-Commerce and Tax Fraud

Author(s): Zhelyo Zhelev
Subject(s): Economy, Business Economy / Management, Public Finances, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: VAT; tax control; e-commerce; tax fraud; digitization
Summary/Abstract: The article examines the challenges and opportunities surrounding the administration and control of Value Added Tax (VAT) in the context of accelerating digitalization and the growth of e-commerce. VAT remains a key source of revenue for the state budget. Data from the National Revenue Agency (NRA) for the period 2022 – 2024 shows that e-commerce revenue increased significantly – by 52.9% in 2024 alone. However, the administration is facing serious difficulties in identifying and registering online traders, particularly unregistered individuals, which create conditions conducive to tax evasion. The article also analyses the NRA's efforts to combat VAT fraud through risk management, enhanced controls and technological tools. While control activities have become more effective, the article also highlights limitations relating to staff capacity and the need for modern IT infrastructure.

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