VAT Compliance in Bulgaria - New intra-community requirements for application of 0% VAT rate under the Bulgarian VAT Act

New intra-community requirements for application of 0% VAT rate under the Bulgarian VAT Act

As from 1 January 2020 the following conditions became also mandatory for the application of the 0% VAT rate to Intra community supplies:

The customer must provide its VAT number;
The intra community supply must be correctly reported in the respective EC Sales List declaration; and
The suppliers must have a document, such as an invoice, for the intra community supply and a document evidencing the transport of the goods to the other EU Member State.