The law sets a pecuniary penalty for failure to comply with the obligations under Art. 22 and Art. 23. The amount depends on whether the entity is essential or important, and is determined as the higher of two values: a fixed upper limit or a percentage of turnover.
A particularity of the Bulgarian transposition is that, in addition to an upper limit, minimum amounts are also set. This means that even for a small organisation the penalty has a lower bound, rather than being reduced to a token sum.
The penalty is not the only consequence. A separate personal fine is provided for managers in the event of an infringement of the obligations under Art. 21, as well as a penalty for failure to comply with a coercive administrative measure.