Source: http://companyinbg.com/blog/blog/2018/04/23/supply-of-goods-types-of-places-in-accordance-with-bulgarian-vat-regulations/
Timestamp: 2020-06-04 21:49:57
Document Index: 578661197

Matched Legal Cases: ['Art.17', 'Art. 15', 'Art.4', 'Art.18', 'Art.19', 'Art.20', 'Art.14', 'Art.100']

According to Art.17 (2) of VATA – the place of supply in the cases when the goods are shipped or otherwise transported by either side or third parties is where they are the time of the dispatch.
Art. 15 of VATA regulates the VAT taxation and place of supply in cases of triangular operations via intermediaries within the EU member states.
Art.4 from the Regulations for the Application of VATA (RAVATA) states that when goods are supplied and transported from third countries, the place of supply is country where the delivery is made when the supplier is an importer.
For goods which are installed or assembled on the supplier’s account – the place of supply is the country where this is performed.
As for products for the restaurant or catering business services provided to passengers on board of aircrafts, ships or trains outside of the country is the country as listed in Art.18 (1) of VATA. Otherwise, the place of supply is outside the territory of the country.
Art.19 (1,2,3) of VATA regulates the place of supply when natural gas is supplied within the EU, as well as for networks for the supply of electricity or cooling or heating energy.
Art.20 of VATA includes a separate VAT procedure for distance selling. In accordance to this article, the place of supply is the end-destination when the supply is within the EU, in the cases when all requirements of Art.14 (1) of VATA are all fulfilled, as well as when the supplier is registered for intra-EU acquisition. The place of supply is where the transport terminates unless the supplier has notified local directorates that another member state is preferred and where the person is VAT registered.
For distance sales, the territory of supply is the country where the following requirements are all fulfilled:
The supplier is VAT registered in another EU country.
The amount for the goods supplied exceeds BGN 70,000 for the calendar year and have also exceeded this same amount for the past calendar year. This sum does not include the VAT which is due in the EU country where the supplier is registered. Supply of excisable goods is also not included in this sum.
This provision does not apply for cases when the place of supply is a country where the supplier is registered in accordance to Art.100 (3) of VATA and the person can choose another optional registration regardless of the sum if a local territorial directorate in a member state has been notified and if they are registered there as a preferred place of supply.
Author adminPosted on April 23, 2018 Tags distance sales, distance selling, EU member states, intra-EU acquisition, intrastat, supply of goods, triangular operation, VAT company, VAT registration, VAT taxation
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