ГАРАНТИРАНО КАЧЕСТВО НА ДОБРИ ЦЕНИ
       
 

АРХИВ

 

THE MOST IMPORTANT GROUNDS FOR NOT CHARGING VAT IN INVOICE

Art. 113, para. 9 of the VAT Act - the person is not registered under the VAT Act

Art. 84 and Art. 17 of the VAT Act – the place of supply of goods is outside the territory of Bulgaria in EU

Art. 21 of the VAT Act - the place of supply of the service is outside the territory of Bulgaria. The tax is payable by the recipient - service to the EU

Art. 69 para.2 and Art. 21 para 2 of the VAT Act – the place of supply of the service is outside the territory of Bulgaria. The tax is payable by the recipient - service to a third party

Art. 28 and Art. 86 - the place of supply of goods is outside the territory of Bulgaria. The tax is payable by the recipient - service to a third party

Art. 22 of the VAT Act – the place of supply of transport service is outside the territory of Bulgaria in EU

Art. 30. (1) Supply liable to tax at the zero rate is transport of goods (the transport service) to a third party

Art. 163a of the VAT Act - supply of waste; the tax is executable by the recipient

Art. 28с(Е)(3) 77/388/ЕЕС – the person is intermediary in tripartite operation; the tax is executable by the recipient

Art. 86, para. 1 of the Rules on Implementation of the VAT Act - supply of general tourist service

 

Examples of texts

The supply is not subject to VAT taxation in Bulgaria in accordance to Art. .... , para. .... and in connection with Art. .... , para. .....

VAT is payable by the recipient of the service (good)

 

Accounting in Bulgaria

setting up company bulgaria

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  USEFUL INFORMATION

 

Verification of presence of circumstances for intra-community supply

Transit sale of goods carried out from the territory of another EU Member State to a third party. VAT taxation and necessary documents

Regime of intra-community acquisition of goods, which are not transported to Bulgaria

Form 1 A coordinates the social security systems of the Member States

How to export workforce in Europe legally? What are the benefits?

Documents, procedure and prices for opening a company in Bulgaria

Letter of Authorization (Power of Attorney)

NATIONAL REVENUE AGENCY

POWER OF ATTORNEY

RENTAL CONTRACT

MONEY LOAN CONTRACT

SERVICE CONTRACT

PAYMENT OF DIVIDEND

 

 

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