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