VAT compliance in Bulgaria

Provisions were introduced concerning mandatory registration and deregistration of persons supplying or receiving services in compliance with the requirements of the Directive as well as transitional provisions with regard to advance payments effected.

A new requirement was created in the registration procedure – to declare an electronic correspondence address with the administration.

An amendment was made to eliminate problems arisen in practice during deregistration of persons, according to which when the person is deregistered and registers again voluntarily within the same taxable time period, only one Tax Return Form shall be submitted for the period.

The regime of specific cases of registration with an accredited representative was changed and new provisions were adopted, regulating the cases where registration shall be performed in accordance with the generally established procedure and the cases where registration may also be performed without an accredited representative being defined.