Law Supplementing The Law On Accounting

Original Language Title: Закон за допълнение на Закона за счетоводството

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Name of law Law supplementing the law on accounting, the Name Bill Bill for addition of the accounting act of acceptance Date 05/11/2013 number/year Official Gazette 110/13 NATIONAL ASSEMBLY

Decree No 219

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria


To be published in the Official Gazette the law for addition of the accounting Act, passed by the National Assembly on HLIÌ 5 November 2013.

Issued in Sofia on 12 November 2013.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Zinaida Zlatanova


for addition of the accounting Act (promulgated, SG. Since 2001, 98; amend., SG. 91 of 2002, no. 96 of 2004 No. 102 and 105 by 2005, issue 33, 63, 105 and 108 of 2006, 57/2007, no. 50, 69 and 106 since 2008, 95/2009, issue 94 from 2010. , PC. 19, 34 and 99 from 2011, issue. 94 by 2012 PCs. 15 and 91 by 2013)

§ 1. In art. 7 create al. 10:

(10) in the compilation of primary accounting documents under para. 2 by automatic devices or systems Builder signature may be replaced by digital or any other identifier unique recognition and defining the primary accounting document. "

§ 2. In § 1 of the additional provisions establishes that 18:

"18." Digital ID "or another is digital or other unique constantly repeating code that corresponds uniquely to the person who has the rights to perform certain actions."

Final provision

§ 3. The law shall enter into force from 1 January 2014.

The law was adopted by the 42nd National Assembly on 5 November 2013 and is stamped with the official seal of the National Assembly.

President of the National Assembly: Mihail Mikov