Value Added Tax
- Regulations for Application of the Value Added Tax Act2,258KB, of 23.11.2023
- COUNCIL IMPLEMENTING REGULATION (EU) 2018/1912 of 4 December 2018 amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions 373KB, of 24.01.2020
- COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)534KB, of 23.11.2023
- COUNCIL DIRECTIVE (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States 389KB, of 24.01.2020
- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax1,167KB, of 08.02.2024
- COUNCIL REGULATION (EU) 2018/1909 of 4 December 2018 amending Regulation (EU) No 904/2010 as regards the exchange of information for the purpose of monitoring the correct application of call-off stock arrangements367KB, of 24.01.2020
- Explanatory Notes on the EU VAT changes in respect of call-off stock arrangements, chain transactions and the exemption for intra-Community supplies of goods1,178KB, of 17.01.2020
- Value added tax act981KB, of 23.11.2023
- Council Directive (EU) 2016/1065 of 27 June 2016 amending Directive 2006/112/EC as regards the treatment of vouchers410KB, of 21.12.2018
- Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods561KB, of 21.12.2018
- Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax366KB, of 21.12.2018
- Explanatory notes on EU VAT place of supply rules on services connected with immovable property that enter into force in 2017 (Council Implementing Regulation (EU) No 1042/2013)634KB, of 26.02.2016
- Explanatory notes on EU VAT place of supply rules on services connected with immovable property that enter into force in 2017634KB, of 21.01.2016
- Business processing rules for VAT refunds for Diesel purchased in Ireland with effect from 1 January 20150KB, of 15.12.2014
- Ordinance No H-9 of December 16, 2009, On the refund of value added tax to taxable persons, not established in the member state of refund, but established in another member state of the Community70KB, of 01.12.2023
- Regulations (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services761KB, of 06.02.2014
- Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non- established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons840KB, of 31.01.2013
- Regulations (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons762KB, of 31.01.2013
- Ordinance № Н-12 of 24 August 2006 for reimbursement of paid VAT to non-taxable individuals that are not settled at the territory of the European Community125KB, of 16.02.2015
- List of Agents for representation to refund lawfully charged and paid VAT to foreign natural persons for purchased and exported goods in their personal luggage for personal consumption and in unchanged form from the territory of the country within the meaning of Ordinance H-12/24.08.200632KB, of 12.10.2010
- Ordinance № Н-10 on the refund of paid valued added tax to foreigner entities that are not established on the community territory 133KB, of 01.12.2023
- List of Agents for representation to refund lawfully charged value added tax to foreign persons, who are not established on the territory of the Community and are established in third countries, which refund VAT or similar tax to Bulgarian persons within the meaning of Ordinance H-10/24.08.200631KB, of 07.03.2008
- Clam for refund of VAT paid by a foreign person / Ordinance H-10116KB, of 01.12.2023
- Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State2,068KB, of 27.02.2008
- VAT refund from another EU Member State55KB, of 26.01.2010
- Guide for working with e-service "Requests for VAT refund totraders established in the country to the other Member States of the European Union518KB, of 25.01.2010
- Vademecum on the implementation of the VAT Refund procedure67KB, of 12.03.2016
- Authorized Bulgarian representatives are also entitled to receive VAT Refund Statements0KB, of 27.02.2012
