Verification of presence of circumstances for intra-community supply
In practice, in the shops, we often have to sell retail goods to EU citizens who claim that they are owners of companies /taxable persons/ in EU Member States. The main goal is to avoid taxation of goods with 20% VAT in Bulgaria. In most cases, of course, the transport will be carried out by the recipient.
What conditions should these customers meet, so that the goods shall be not levied in Bulgaria.
1. Check whether the customer is registered for VAT purposes in his/her EU Member State at the website http://ec.europa.eu/taxation_customs/vies/. If the person is not registered for VAT purposes, we have to charge tax.
2. Invoice for the supply, in which, when the recipient is registered for VAT purposes in another Member State, VAT identification number of the recipient issued by a Member State is indicated, and under this number the supply is delivered.
3. transport document /CMR/ or written confirmation by the recipient or a person authorized by him, certifying that the goods are received in the territory of another Member State - in the cases when the transport is carried out by the recipient or a third person on the expense of the recipient.
4. We need somehow make sure that the recipient is the real owner of the company or is a person authorized by him. Revenue authorities shall collect evidence of facts and circumstances from which it can be justifiably concluded that the vendor has taken all possible reasonable measures, or in other words, has taken due diligence to ensure that the supply implemented by him does not result in his participation in tax fraud.
* the written confirmation shall indicate the date and place of receipt, the type and quantity of the goods, kind, brand, and registration number of the vehicle by which the transport is carried out, the name of the person who delivered the goods.
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