Bulgaria - intra-community acquisitions

Intra-community acquisitions of goods

Using your company in Bulgaria, you are able to perform intra-community acquisitions of goods. EU
The intra-community acquisitions of goods are taxed with a zero rated VAT.

In order to benefit from the zero VAT a number of conditions must be met:
  • Both the Bulgarian company (the customer) and the supplier must have a valid European intra-community VAT code;
  • The transport must be done from of the territory another EU member state to the Bulgarian territory;
  • 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 Bulgaria.
Note that if the company is an intermediary in a triangular transaction, then no intra-community acquisitions are made. This is described at: Triangular transactions.
You will need an explanation what has happened to the goods after they entered Bulgaria. For instance the company may have sold the goods immediately after it has bought them. If the company has sold the goods to another EU country, it means that it has performed an intra-community supply of goods and then the company needs proof for the transport made to another EU country. This is described at: Intra community supplies.
This article does not describe the VAT tax refund for acquisitions of vehicles in Bulgaria. This is described at: VAT tax credit for vehicles.

 

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