The issue of differences between an online platform and an e-shop in Bulgaria attracts attention due to the changing nature of e-commerce and the diversity of digital business models. In today's legal and commercial context, distinguishing online platforms from e-shops is important in order to understand what their functional, regulatory and legal requirements are. This distinction is particularly significant both for businesses that provide services online and for consumers who use these services and expect protection of their rights under Bulgarian law.
Customers often ask questions such as: “What are the main legal requirements for setting up an e-shop in Bulgaria?” and “What is the difference between an online platform that offers services from multiple merchants and an e-store that sells directly to consumers?” Many business owners are also interested in whether an online platform can be used as a means of selling goods without the corresponding obligations that e-shops have to fulfill. For consumers, important issues are related to their rights when buying through platforms compared to those through an online store, as well as their protection against unfair commercial practices.
In this article, we will look at the main differences between an online platform and an online store, including legal definitions, regulations and applicable consumer protection norms. In addition, we will explain how consulting company “Elan Consulting” can be useful for setting up and managing these online businesses in Sofia, Burgas, Pomorie, Karnobat, Sunny Beach, Aytos, Nessebar, Sozopol, Primorsko and the whole of Bulgaria.
An online platform is a digital space that provides connectivity between users and providers of different types of services, goods or content. The main function of platforms is to serve as intermediaries that facilitate the exchange of products, services, information or communication between different groups of users. In the Bulgarian context, the platforms can be used in various economic and social spheres, including trade, services, education, communication and others. An important feature is that the online platform does not usually own or produce the goods and services offered through it; instead, it provides a digital infrastructure and logistical means of communication between merchants or suppliers and end users.
According to Bulgarian legislation, the definition and regulation of online platforms is subject to various legal requirements related to consumer protection, taxation and personal data protection. The Consumer Protection Act, for example, obliges platforms to provide certain information about providers when serving as an intermediary between them and users. This includes a clear presentation of the terms of use of the platform and the availability of legal guarantees for the quality of the goods and services offered.
An e-shop is a virtual retail outlet that allows merchants to offer and sell goods and services to end users via the Internet. Unlike online platforms, which can be intermediaries between different suppliers and users, an e-shop is usually owned by a single merchant and serves for direct sales. According to Ordinance No. H-18, persons who make sales through an electronic store are obliged to report their sales through fiscal devices or integrated systems, and must also provide details about the sales made to the National Revenue Agency (NRA).
According to Ordinance H-18, the e-shop must provide consumers with clear and accessible information about the goods or services it offers. This includes a description of the products, the price including all fees, as well as the terms of payment, delivery and return of the goods. The regulation also regulates the obligations of electronic stores regarding the issuance of cash receipts and the provision of guarantees for the goods or services sold.
Thus, the e-shop functions as a physical store, but in a digital environment, providing customers with the convenience of browsing and buying products online. Unlike platforms that make it easy for multiple merchants to sell on the same platform, an ecommerce store is a unified structure focused on a single merchant's direct sales to consumers.
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The main difference between an online platform and an electronic store lies in their functions, structure and method of monetization, as well as in the legal requirements that regulate each of these forms of online business. While an e-store is a commercial establishment that carries out direct sales of goods and services to consumers, an online platform usually provides a digital space that connects different suppliers with end users or even consumers with each other. Thus, the platform acts more as an intermediary rather than a direct seller, which also leads to differences in legal requirements and tax obligations for the two forms of business.
In the case of electronic stores, income is usually generated directly from the sales of the goods or services offered, and according to Ordinance H-18, all transactions must be registered through fiscal devices or software that are linked to the National Revenue Agency (NRA). This binds e-shops to strict accounting of sales and compliance with fiscal rules. In contrast, online platforms have a more flexible approach to monetization. Many platforms, such as social media or content websites, do not monetize through direct sales, but instead rely on funding through advertising. They use ad models by placing banners or sponsored posts and receiving rewards from advertisers, such as Google and Facebook, based on the number of impressions or clicks on the ads.
The Consumer Protection Act and Ordinance H-18 regulate some general transparency and awareness obligations for platforms and e-shops, but there are differences in reporting requirements and legal liability in each of them. E-shops are treated as retail outlets that are subject to fiscal reporting requirements, while for platforms that are not directly involved in the purchase and sale of goods, this is not mandatory. Platforms that do not accept payments from users also have no obligations to issue cash receipts, as they do not act as sellers of goods or services.
Ultimately, while an e-store aims to sell goods and services directly and typically generates its revenue from those sales, the platform creates an interaction space that can be monetized through a variety of sources — direct access fees, sales commissions, or advertisements — without necessarily participating in the sales process. This distinction is essential for both the legal requirements and the business models applicable to platforms and e-shops.
Proper accounting service of the online store is key to the successful and legal functioning of the business in the digital environment. Accounting by a specialized and competent firm not only ensures the regular reporting of all financial and tax obligations, but also reduces the risk of errors and potential penalties from government bodies, such as the NRA. Online stores are subject to specific requirements established in Ordinance H-18, which obliges merchants making sales through electronic stores to register all income through fiscal devices or approved software. Violations of these rules can lead to fines and administrative measures, so accuracy in accounting for sales is critical.
Good accounting services also include the correct application of tax rules, including the correct calculation and declaration of sales VAT, where applicable. Online stores often carry out transactions with customers from different countries, which leads to additional requirements in taxation. A competent accounting firm will ensure compliance with these requirements, as well as the correct keeping of documentation, which will prevent the occurrence of problems with the tax authorities.
Apart from the legal and tax aspects, proper accounting provides valuable financial information for the management of the online store. Through accurate data on income, expenses and profits, owners can effectively plan their expenses, determine profitable products, and forecast future sales. In this sense, the accounting firm performs not only control and administrative functions, but also gives important guidelines for the strategic management of the online store. Specialized consulting and accounting firms such as Elan Consulting have expertise in online trading and knowledge of regulatory requirements, which makes them a valuable partner in successful business development.
