Source: https://www.skmbg.com/bulgarian-tax-laws/value-added-tax-act/
Timestamp: 2019-04-26 12:33:48+00:00

Document:
Value added tax act – VAT Act. Bulgarian VAT Law.
Value added tax act – Article 1. This Act shall regulate the levying with value added tax (VAT).
5. the import of goods.
Value added tax act – Artic. 3. (1) Tax liable person shall be any person carrying out independent economic activity regardless of the objectives and the results of it.
Bulgarian VAT Law – para. 2 Independent economic activity shall be the activity of manufacturers, traders and persons, providing services, including in the sphere of mining activity and agriculture, as well as performing profession as freelance, including as private bailiff and notary. Independent economic activity shall also be any activity, carried out regularly or by profession, including the exploitation of material or non-material property with objective to receive regular income from it.
2. the activity of the natural persons, who are not sole traders, for the activity, carried out by them, regulated by law, regarding management and control of legal persons.
Bulgarian VAT Law (4) Tax liable person shall also be every person, who casually carries out inter-community delivery of a new vehicle against payment.
Bulgarian VAT Law (5) The state, the state bodies and the bodies of local government shall not be tax liable persons with regards to all activities and deliveries, carried out by them in their quality as body of state or local government power, including in the cases, when fees, installments or remunerations are collected for these activities or deliveries.
Value added tax act – Arti. 4. Tax non-liable legal person shall be a legal person, who is not tax liable within the meaning of Art. 3, Para 1 – 5 and who carries out inter-community acquisition of goods.
Value added tax act – Art. 5. (1) “Goods,” within the meaning given by this Act, shall be any movable and immovable thing, including electric current, gas, water, heat or refrigeration and other such, as well as standard software.
Bulgarian VAT Law – paragraph 2 Money in circulation and foreign currency, used as payment instruments, shall not be considered as a goods within the meaning of par. 1.
Value added tax act – Ar. 6. (1) Delivery of goods within the meaning of this Act shall be the transfer of right to ownership of goods or other property right over the goods.
4. the actual provision of goods to a person, who acts on his/her behalf at someone else’s expense.
Value added tax act – A. 7 (1) Inter-community delivery of goods shall be the delivery of goods, transported by or at expense of the provider – a person, registered under this Act, or of the recipient from the territory of Bulgaria to the territory of another Member State, when the recipient is tax liable person or tax non-liable legal person, registered for the purposes of VAT in another M. State.
Bulgarian VAT Law – para. 2. Inter-community delivery of goods shall also be the delivery of new vehicle, sent or transported by or at expense of the provider or of the recipient from the the state to the territory of other MS, regardless of the fact whether the recipient is tax liable person or tax non-liable legal person.
Bulgarian VAT Law (3) Inter-community delivery of goods shall also be the delivery of excise goods, sent or transported by or at expense of the provider – a person, registered under this Act, or of the recipient from the BG territory to other Member State, when the recipient is tax liable person or tax non-liable legal person, who is not registered for the purposes of VAT in another MS.
Bulgarian VAT Law (4) Inter-community delivery of goods shall also be the sending or transportation of goods, produced, derived, processed, purchased, acquired or imported on the territory by a person, registered under this Act in the frameworks of his/her economic activity, when the goods are sent or transported for the purposes of his/her economic activity by or at his/her expense from Bulgaria to another M State, in which the person is registered for the purposes of VAT.
Value added tax act – 8. Services within the meaning of this Act shall mean anything that has value and is different from goods and money in circulation and from foreign currency, used as payment instrument.
VAT Act – Article 9. (1) Delivery of service shall be any implementation of service.
4. the implementation of a service by a holder/user for repair and/or improvement of asset, rented or provided for use.
VAT Act – Articl. 11. (1) Provider within the meaning of this Act shall be the person who carries out the delivery of goods or service.
Bulgarian VAT Law. 2) Recipient within the meaning of this Act shall be the person, who receives the goods or the service.
VAT Act – Artic. 12. (1) Leviable delivery shall be any delivery of goods or service within the meaning of art. 6 and 9, when it has been carried out by tax liable person under this Act and has a place of performance in Bulgaria, as well as the delivery, taxable with zero rate, made by tax liable person, unless otherwise provided by this Act.
Bulgarian VAT Law – 2 – The delivery, regarding which the recipient is tax payer under chapter eight, shall not be subject to levying by the provider.
VAT Act – Arti. 13. (1) Inter-community acquisition shall be the acquisition of right to ownership of goods, as well as the actual receipt of goods in the cases under art. 6, par. 2, which is being sent or transported to Bulgaria from the territory of another EU country, when the provider is a tax liable person, who is registered for the purposes of VAT in other Member State.
(2) As inter-community acquisition shall also be considered the acquisition of new vehicle, which is being sent or transported to Bulgaria from the territory of another EU country, regardless of the fact whether the provider is a tax liable person for the purposes of VAT in this other MS.
(3) As inter-community acquisition shall also be considered the receiving of goods in Bulgaria by liable person, which will be used for the purposes of his/her economic activity, when the goods have been sent or transported by or at his/her expense from the territory of any EU country, in which the person is VAT registered and where the goods are produced, derived, processed, purchased, acquired or imported by him/her in the frameworks of his/her economic activity.
(2) For the purposes of par. 1, when the goods, which are being provided, sent or transported from a third state or territory and are being imported by the provider in a Member State, different from this, where the transport to the recipient ends, it is accepted that the goods are sent or transported from the Member State of the import.
VAT Act – Ar. 178. A person tax liable under this Act, who is obliged, but does not submit application for registration or application for termination of registration in the terms established under this Act, shall be punished with fine – for the natural persons, who are not sole traders, or with proprietary sanction – for the legal persons and the sole traders, in extend from 500 to 5 000 BGN.
VAT Act – A. 179. (1) A person, who being obliged, does not submit VAT return under art. 125, par. 1, the (VIES) declaration under art. 125, par. 2, the ledgers under art. 124 or does not submit them in the provided terms, shall be punished with fine – for the natural persons, who are not sole traders, or with proprietary sanction – for the legal persons and sole traders, in extend from 500 to 10 000 BGN.
the circumstances, defining the goods as new vehicle – in the event of inter-community delivery of new transport vehicles.
(3) In case a registered person – intermediary in a three partite operation documents a delivery of goods carried out with respect to the one, who acquires in the three partite operation, as a ground for not charging tax, in the invoice shall be indicated “Art. 141 2006/112/ЕС”.
(4) In the event that the tax is exigible from the recipient, in the invoice shall not be indicated the amount of the tax and the tax rate. In this case the invoice shall indicate “chargeback”, as well as the ground thereof.
(5) The sums regarding the invoice may be indicated in any currency, under the condition that the tax base and the amount of the tax are pointed out in BGN, observing the requirements under art. 26, par. 6.
(6) Every taxable person in a way at his/her option shall provide from the time of issuance until the end of keeping the authenticity of the origin, the integrity of the content and legibility of invoices and invoice notifications, issued by him/her or on his/her behalf, and also of the received by him/her invoices and invoice notifications, regardless whether they are on a hard copy or in an electronic format.
(7) The invoice might not contain the particulars referred to in par. 1, items 12, 14 and 15 where the amount of the tax basis and the tax do not exceed 100 EUR or their equivalent in levs, except for documenting of supplies with a place of execution in the territory of another Member State, of intra-community supplies and of remote sale of goods.
(8) In cases of art. 111a, par. 3 the invoice issued to a taxable person who is a supplier, may not contain the particulars of par. 1, items 12 and13.
(9) Documenting of supplies by electronic invoices and invoice notifications shall be done provided that this documenting is accepted by the consignee by a written or silent consent.
(10) Guaranteeing of authenticity of origin, the integrity of the content and legibility of invoices and invoice notifications shall be provided by the taxable person though any kind of control over the business activity, providing a reliable audit tracing between the invoice or the invoice notification and the supply of goods or services.
Identification number of VAT under A. 94, para 2 of the law.
(2) The numbers of the documents under para 1 shall be ten digit, increasing without doubling and omissions and shall not depend on type of the form or the document. The doubling of the numbers of the documents shall only be allowed in the cases, when documents are issued by fiscal device. All copies of one document shall have the same number.
(3) The numbering of the document shall not depend on and shall not be disturbed at expiring of the calendar year. When the possible numbers are used the person/the trade branch, after written notification of the territorial directorate of the National Revenue Agency, shall start the numbering again from “0000000001”.
(4) If the person/the trade branch has separate divisions or sites, they may specify range of numbers, which shall be used by the division (the site) at issuing documents. This range shall be used gradually during the next periods. At its filling up a new range shall be specified.
(5) The defective or damaged blanks (forms) and the annulled documents shall not be destroyed, and all the copies shall be stored by the issuer.
(6) In the cases of annulment of documents under A. 116 of the law the protocol under A. 116, para 4 of the law shall be kept by the issuer and by the recipient.
(7) The persons shall store, use and account the blanks (the forms) by the procedure, provided for keeping and accounting documents in the Accountancy law.
(9) The invoices for Inter-Community deliveries of goods and received services, issued by persons, registered for the purposes of VAT in another Member State, shall also be considered to meet the requirements under A 114 of the Law, provided that the serial number of the document is not a ten digit one or contains other symbols, different from Arabic numerals.
(10) Guaranteeing of authenticity of origin, the integrity of the content and legibility of invoices and invoice notifications referred to in A 114, Para 10 of the Law may be provided also by another technology or procedure.
(11) The acceptance by the consignee of electronic invoices and electronic notifications to invoices shall be deemed compliant with the requirements of A 114 of the Law, whether the acceptance is made in writing (officially or not) or through tacit consent (by processing or payment of the received invoices and notifications to invoices).
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References: Art. 3
 Art. 5
 art. 6
 art. 6
 art. 125
 art. 125
 art. 124
 art. 26
 art. 111