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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