Extra community imports and exports
If a Bulgarian company exports services outside the EU, this operation is VAT free.
The import and the export of goods outside the EU are made through the customs. You can make the imports and the exports through the Bulgarian customs or through the customs of any other EU member state. First the company needs to obtain EORI registration code. EORI is obtained in Bulgaria. We provide this service.
As a general rule, exports are free of VAT and customs duties.
Imports are subject to VAT and customs duties. Customs duties (or the tariffs) are unified across the EU. VAT for the import is paid in the state, in which the import is made.
If you make the import in Bulgaria and subsequently make a intra-community supply without VAT, this will result in the right of VAT refund. In Bulgaria this refund may be obtained within 30 days after the VAT return is submitted. The refund is done after the tax administration performs a tax audit. During this audit the tax administration may decide to prolong the term of the refund.
In order to benefit from the zero VAT a number of conditions must be met:
- Both the Bulgarian company (the supplier) and the customer must have a valid European intra-community VAT code;
- The transport must be done from Bulgarian territory to the territory of another EU member state;
- You need a document for the transport - a CMR, signed by the sender, the carrier and the consignee (the buyer);
- The reality is that the Bulgarian tax administration also requires further proof of the transport, for example a receipt for the fee for the bridge, which is paid when crossing the border to Romania.