Other Definitions

Art. 20.

For the purposes of this Law:

1. "Consideration" shall be considered to be the price or remuneration paid or payable to the supplier being expressed in money, goods or services;
2. "Substitute means of payment" shall be considered to be the following:
   1. receipts on purchase;
   2. slips or coupons on purchase;
   3. tokens;
3. "Related persons" shall be considered to be:
   1. spouses, relatives of direct lineage without any limitations, relatives of lateral lineage up to the fourth degree removed, and in-laws up to the third degree removed;
   2. employer and employees;
   3. persons one of whom takes part in the management of the other;
   4. partners;
   5. a company or a person holding more than 5 per cent of the voting shares or stock of the company;
   6. persons one of whom is a trade representative of the other;
   7. persons one of whom has donated a gift to the other;
   8. persons involved directly or indirectly in the management, supervision or capital of another person or persons who can therefore agree upon terms and conditions other than the common ones;
4. "Business" shall be considered to be any of the following: registered trade representation, branch, office, studio, plant, workshop (factory), store, commercial warehouse, service shop, assembly site, construction site, mine, quarry, bore, oil or gas well, source or the like, aimed at extracting mineral resources, designated premises (own, leased or given for use) or another place through which a person engages fully or partially in independent economic activity within the territory of a country;
5. "Market price" of a good or service shall be considered to be the amount, net of the value added tax, which would be paid for an identical good or service in a supply under the same terms and conditions between persons who are unrelated. The market price shall be determined by means of:
   1. the method of comparable uncontrolled prices between independent traders as of the time of the supply;
   2. the method of market prices, where the market price is the price used in the process of selling goods and services in an unchanged form to an independent partner, reduced by the sales costs and the usual profit margin;
   3. the method of the increased prime costs, whereby the market price is determined through increasing the prime cost by the usual profit margin;
   4. any other reasonable method;
6. ¹⁰ "Financing (subsidies) directly linked to the supply/ies" shall be considered to be grants from the budget or other persons, constituting an additional payment for the good or service supplied to third parties to the beneficiary of the financing (subsidy);
7. "Repeated" shall be considered to be a violation committed within a year after the entry into force of the penalty ruling, whereby the person has been punished for a violation of the same type;
8. "Free area", "free warehouse", "customs territory of the country", "customs economic regime", "customs regime", "customs arrangement", "deferred payment regime", within the meaning of this Law, shall be considered to be equivalent to the same notions in the Law on Customs and the Regulations on its enforcement;
9. "Entrepot warehouses" shall be considered to be customs warehouses which are opened and managed in pursuance of the provisions of Arts. 104 to 117 of the Law on Customs;
10. ¹¹ "Deduction of a result over a period - refund tax" within the meaning of Art. 77 shall be considered to be the right of the registered person to deduct a result over a period - refund tax, as indicated in the return, together with the refundable tax in another refund claim form within the framework of four successive one-month periods after the occurrence of the right to deduct;
11. ¹² "Goods of negligible value" and "services of negligible value" shall be considered to be the goods and services of market price below BGN 10 and the supply of which is not part of a series of supplies to the same customer.
12. ¹³ "Investment gold" shall be considered to be:
    1. gold in the form of bullion or plates of weights recognised at gold markets and purity equal to or greater than 995 thousandth parts;
    2. gold coins, as specified in an order issued by the Governor of the Bulgarian National Bank and the Minister of Finance, complying with all of the following conditions:
       • purity equal to or greater than 900 thousandth parts;
       • minted after 1800;
       • being or having been a legal tender in their country of origin;
       • sold normally at a price up to the market price of the gold contained in the coins in a quantity of over 80 per cent.
13. ¹⁴ "Tour operator", "tourist agent" and "tourist" shall be considered to have the same meaning as in the Law on Tourism;
14. ¹⁵ "Supply of goods and services used directly by the tourist" shall be considered to be the supply of goods and services to the tour operator or the tourist agent by other taxable persons, which are offered to the tourist without any changes thereof.
15. ¹⁶ "General tourist service" shall be considered to be the service that is the sum total of all goods and services provided in connection with a trip of a tourist by a tour operator or a tourist agent acting in his own name and for the provision of which there have been supplied goods and services used directly by the tourist.