Inspection by the National Revenue Agency or the Labour Inspectorate During the Season: How Should a Business Respond?

The summer season in Burgas and along the Black Sea coast is a busy period for restaurants, hotels, shops, tourist establishments, temporary retail spaces, and employers with seasonal staff. More customers and higher turnover, however, often also mean a greater risk of inspections.

The short answer is: in the event of an inspection by the National Revenue Agency or the Labour Inspectorate, the business should respond calmly, request identification from the inspectors, provide the requested documents, avoid signing unclear explanations, and examine the contents of the inspection record carefully. The best protection is prior preparation.

If you run a seasonal business, restaurant, hotel, shop, or commercial establishment in Burgas, it is useful to have a legal framework in place in advance for documentation, employment contracts, and internal procedures. If you need assistance, you may review the page Legal Services in Burgas.

Which businesses are most frequently inspected during the season?

During the summer months, inspections are usually focused on businesses with active customer traffic, high turnover, and seasonal staff. This includes restaurants, bars, cafés, hotels, guest houses, shops, temporary premises, tourist services, fast-food outlets, and employers engaging seasonal workers.

Inspections may relate to the recording of sales, fiscal devices, receipts, employment contracts, working hours, overtime, remuneration, underage workers, or foreign workers.

For that reason, preparation should not begin only when the inspectors enter the premises. It should form part of the organisation of the business before the start of the season.

Inspection by the National Revenue Agency: what is usually checked?

In an inspection by the National Revenue Agency, the focus is most commonly on the correct recording of sales, the use of a fiscal device, the issuing of receipts, the cash held on the premises, documents relating to goods, turnover, cancellation operations, and the consistency between the actual business activity and the declared records.

For commercial premises, restaurants, and shops, the fiscal device is particularly important. It serves to register and report sales through the issuing of fiscal receipts. Errors in this area may lead to sanctions and, in certain cases, to a coercive administrative measure.

One of the most serious risks is closure of the premises. This is a measure that may directly affect the business, especially during the high season when every trading day matters.

What should you do during an inspection by the National Revenue Agency?

The first reaction should be calm and organised. The inspectors should identify themselves. It is advisable for the manager or the responsible person on the premises to know who has authority to communicate with the authorities, where the documents are kept, and what information may be provided.

During the inspection, it is sensible to clarify the subject matter of the inspection, what documents are being requested, and whether an inspection record is being drawn up. If written explanations are given, they should be read carefully. It is not advisable to sign blank, incomplete, or unclearly worded documents.

If you receive a statement of findings, inspection record, order, or another document, the time limits for response may be short. In such a case, it is advisable to seek legal advice as soon as possible.

Inspection by the Labour Inspectorate: where are the most common risks?

In an inspection by the Labour Inspectorate, the focus is usually on employment contracts, the actual commencement of work, rotas, working hours, rest periods, overtime, remuneration, health and safety at work, and compliance with the special rules applicable to certain categories of workers.

Seasonal businesses often operate with dynamic rotas, additional shifts, and temporary staff. This is precisely where risks arise — a worker beginning work without a proper employment contract, rotas not reflecting reality, unpaid overtime, or missing documents relating to safety briefings.

If you have questions relating to employment contracts, seasonal staff, termination of employment, or a dispute with an employee, you may review the page Employment Law.

What documents should be prepared for seasonal staff?

The employer should be able to produce employment contracts, notifications to the National Revenue Agency, rotas, working time records, payroll documents, documents relating to remuneration, internal employment rules, safety briefing records, and other documents depending on the specific activity.

In seasonal work, it is particularly important to have clarity as to when the employee actually starts work, what their working hours are, how breaks are recorded, how overtime is paid, and who is responsible for organising the shifts.

Oral arrangements with staff are a common risk. In employment law, documents are of great importance, and during an inspection “that was our understanding” is rarely an adequate defence.

Engaging underage and foreign workers

During the season, some employers engage underage persons or workers from abroad. In both cases, the applicable regime requires heightened attention.

In relation to underage workers, there are special requirements and permit regimes. In relation to foreign workers, the rules governing access to the labour market, residence, permits, and documentation must be observed. A mistake in this area may lead not only to sanctions, but also to the impossibility for the person to work lawfully.

If the business plans a broader seasonal staffing structure, including workers from third countries, it is advisable to carry out a prior legal review of the recruitment model.

What should you not do during an inspection?

It is not advisable to argue emotionally with the inspectors, conceal documents, sign documents without reading them, give hasty explanations, or assume that the issue will resolve itself after the inspection has ended.

If you do not agree with the findings, this should be stated in the appropriate manner and within the relevant time limit. In many cases, what is recorded in the inspection record is more important than what is said orally on site.

How should you prepare before the season?

Good preparation includes a review of employment contracts, rotas, internal rules, the fiscal device, cash discipline, agreements with suppliers, documents relating to goods, the organisation of shifts, and the way employees respond during an inspection.

For businesses operating actively during the summer, it is sensible to have a short internal instruction in place: who receives the inspectors, who provides documents, who signs inspection records, and when a solicitor should be consulted.

If the business operates through a company, has several premises, or plans to expand, a consultation in the field of commercial and corporate law may be useful.

What happens if there is already a statement of findings, inspection record, or order?

If you have already received a statement of findings, inspection record, closure order, mandatory instruction, or another document from a supervisory authority, do not delay reviewing it. In such cases, the time limits for objections, appeals, or compliance with mandatory instructions may be short.

The legal response depends on the type of document, the findings, the evidence, and the time limit. Sometimes it is more appropriate to file an objection. In other cases, an appeal or compliance with the instruction while minimising the consequences for the business may be considered.

When is it advisable to consult a solicitor?

A consultation is advisable if an active season is approaching, if the business has many employees, if you work with seasonal staff, if you operate several premises, if there has already been an inspection, if a statement of findings has been issued, or if there is a risk of closure of the premises.

Legal assistance may also be useful in advance — through review of documents, employment contracts, internal rules, agreements with partners, and the organisation of the business activity.

For a specific matter, you may contact the firm through the page Contacts or review further information about the legal services in Burgas provided.

Conclusion: An inspection by the National Revenue Agency or the Labour Inspectorate during the season should not be met with panic. The safest approach is prior preparation, proper documentation, calm communication, and a prompt response in the event of a statement of findings, inspection record, or order. For a seasonal business, legal prevention is often less costly than the sanction.