VAT compliance in Bulgaria

It makes perfect sense to ensure pay-back of legally recoverable VAT from Bulgaria or the countries with which you trade - whatever the size of your organization.

You are registered in another Member State of the European Union and in certain situations, you may buy goods or services directly in Bulgaria for which most probably you will be asked to pay VAT. This should not happen if you buy goods for intra-community trade, but it may apply if, for example, you take part in a trade exhibition or your trucks are refueling from Bulgarian gas-stations.

In such situations you may be able to reclaim the VAT from the Bulgarian Revenue authorities if:

• the VAT was paid on goods or services for your business;
• you do not make taxable supplies in the other country; and
• you have no place of business or other residence there.