Law on Value Added Tax

Bulgaria Economic Forum¹

BULGARIA ECONOMIC FORUM

Promulgated, State Gazette No. 153/23.12.1998; amended, SG No. 1, 44, 62, 64, 103 & 111/1999; 63, 78 & 102/2000

PART 1 - COMMON PROVISIONS
PART TWO PAYMENT OF TAX
PART THREE SPECIAL SCHEMES
PART 4 DOCUMENTATION AND REPORTING
PART 5 RULES OF PROCEDURE
PART 6 INTERACTION BETWEEN THE TAX ADMINISTRATION, CUSTOMS OFFICES, THE MINISTRY OF THE INTERIOR, THE PROSECUTION OFFICES AND OTHER GOVERNMENT BODIES AND USE OF INFORMATION
- Interaction
- Use of Information Obtained from Tax Administrations of Other Countries
PART 7 ADMINISTRATIVE PENALTY PROVISIONS AND PECUNIARY PENALTIES
- Art. 131.
- Art. 132.¹²⁹
- Art. 133.
- Art. 134.
- Art. 135.
- Art. 136.
- Art. 137.
- Art. 138.¹³⁵
- Art. 139.
- Art. 140.
- Art. 141.
- Art. 142.¹³⁶
- Art. 143.
- Art. 144.
Part 8 TRANSITIONAL AND CONCLUDING PROVISIONS
LAW ON THE AMENDMENT AND SUPPLEMENT TO THELAW ON VALUE ADDED TAX
- Transitional and concluding Provisions
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TAX REFUNDABLE Establishment of the Tax Refundable Netting, Deduction and Refund of the Tax Refundable Suspension and Renewal of Terms under Art. 77 Chapter Sixteen SPECIAL PROCEDURES FOR REFUNDING PAID TAX Refunding of Tax Paid by Diplomatic Representations, Consular Offices, Representations of Intergovernmental Organisations and the Members of Their Staff Refunding of Tax Paid by a Foreign Person Chapter Seventeen ADJUSTMENTS Adjustment of Tax Credit Used Adjustments for Refuse and Missing Quantities PART THREE SPECIAL SCHEMES Chapter Eighteen SUPPLIES PURSUANT TO COMMISSION AGREEMENTS Special Provisions Chapter Nineteen Supply of Second-hand Goods, Works of Art, Collectors' Items, and Antiques Definitions Dealer Place of Supply under This Chapter Tax Base under This Chapter Dealers' Right of Tax Credit Documentation and Reporting of Supplies by the Dealer Taxable Turnover of the Dealer Charging Tax for the Available Goods upon Termination of the Dealer's Registration Chapter Twenty⁷⁶ SUPPLIES RELATED TO INVESTMENT GOLD Exemption of Supplies Related to Investment Gold Right to Tax Credit in Supplies Related to Investment Gold Documenting Supplies Related to Investment Gold Chapter Twenty-one SUPPLY OF TOURIST SERVICES Tax Base Right to Tax Credit Chargeable Event Documenting and Reporting Supplies Chapter Twenty-two EXEMPTIONS PURSUANT TO INTERNATIONAL TREATIES, AGREEMENTS, CONVENTIONS AND THE LIKE Exemption of Taxable Supplies PART 4 DOCUMENTATION AND REPORTING Chapter Twenty-three TAX DOCUMENTS Definition Tax Invoice Tax Notices to Tax Invoices Features of Tax Notices Simplified Invoice Notices to Simplified Invoices Features of Tax Notices to Simplified Invoices Chapter Twenty-four OTHER DOCUMENTS Return Annual Return Cash Receipt from a Fiscal Device Customs Declaration Reporting Registers Chapter Twenty-five ACCOUNTING AND REPORTING OF TAX Accounting Accounting Entries PART 5 RULES OF PROCEDURE Chapter Twenty-six REGISTRATION UNDER THIS LAW Definition of Registration under this Law Mandatory Registration Registration at the Initiative of Tax Authorities Optional Registration Registration Procedure Date of Registration under This Law Documents Certifying the Registration under This Law Change of the Details of the Registered Person Loss, Damage or Destruction of Tax Certificates Chapter Twenty-seven TERMINATION OF REGISTRATION (DEREGISTRATION) Definition of the Termination of Registration (Deregistration) Grounds and Time Limits for Mandatory Deregistration Grounds for Optional Deregistration Deregistration Procedure Date of Deregistration and Obligations of the Tax Authorities Chapter Twenty-eight SPECIFIC PROVISIONS FOR REGISTRATION AND DEREGISTRATION Registration of a Foreign Person Who Has No Place of Establishment in the Country and Termination of the Registration Thereof Termination of the Registration of Foreign Persons Registered under This Law Accredited Representative Optional Registration on the Grounds of the Capital Optional Registration on the Grounds of Supplies Delivered under Art. 92 Registration in the Case of Transformations and Transactions in Enterprises Chapter Twenty-nine Recordation Obligation of Tax Authorities in respect to recordation Tax Registers Tax Files PART 6 INTERACTION BETWEEN THE TAX ADMINISTRATION, CUSTOMS OFFICES, THE MINISTRY OF THE INTERIOR, THE PROSECUTION OFFICES AND OTHER GOVERNMENT BODIES AND USE OF INFORMATION Interaction Use of Information Obtained from Tax Administrations of Other Countries PART 7 ADMINISTRATIVE PENALTY PROVISIONS AND PECUNIARY PENALTIES Art. 131. Art. 132.¹²⁹ Art. 133. Art. 134. Art. 135. Art. 136. Art. 137. Art. 138.¹³⁵ Art. 139. Art. 140. Art. 141. Art. 142.¹³⁶ Art. 143. Art. 144. Part 8 TRANSITIONAL AND CONCLUDING PROVISIONS LAW ON THE AMENDMENT AND SUPPLEMENT TO THELAW ON VALUE ADDED TAX Transitional and concluding Provisions Über dieses Dokument ...

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Law on Value Added Tax