Vademecum Member State of the Community

• Authorized Bulgarian representatives are also entitled to receive VAT Refund Statements
• Manual for the refund of vat to taxable persons not established in the state of refund 2010
• Тhe Commission has produced a Vademecum outlining the procedures in each Member State.  
• Vademecum

VAT refund to taxable persons not established in the Member State of refund but established in another Member State of the Community.

E-service of the NRA "Submition of VAT refund requests by traders established in the country to Member States is being launched.  Access to services takes place through the e-services portal of the NRA.

The service is implemented in accordance with the provisions of Regulation S-9 from 16/12/2009, through which the Council Directive 2008/9/EC is transposed into Bulgarian legislation. 

To use the service you need to have Adobe Reader installed on your computer, to hold a certificate for universal electronic signature (UES) and to apply for the use of electronic services of the NRA .

When filing an application for filing of documents with UES of an authorized person you must select the option "Submit requests for refund of VAT by traders established in the country to Member States.

System Login

Instructions manual

Regulations in the field:

>>>>> 2008/09/EO Directive of the Council of February 12, 2008 laying down detailed rules for the reimbursement of value added tax provided for in Directive 2006/112/EC, to taxable persons not established in a Member State of refund but established in another country – Member State.

>>>>> Regulation (EO) 1174/2009 of November 30, 2009 laying down rules for the application of Articles 34a and 37 of Regulation (EO)) 1798/2003 as regards the refund of VAT under the Directive 2008 / 9 / EC.

>>>>> Ordinance № H-9 for the recovery of value added tax to taxable persons not established in a Member State of refund but established in another Member State of the community.

>>>>> Annex 1 to Ordinance H-9

>>>>> An explanation of the procedure for recovering the value added tax to taxable persons not established in a Member State of refund but established in another state - member of the Community.