The Bulgarian Supreme Administrative Court recently ruled in two cases of supplies of
goods from Bulgaria to other EU Member States that the requirements to apply the 0%
VAT rate concerning intra-community supplies were not fulfilled, despite the CMRs
provided in the respective tax audits.
The Court based the decisions on several inconsistencies identified in the documentation
provided in the specific cases, such as:
- lack of contractual relationship between the company indicated in the CMR and the
recipient, which was the responsible for transport;
- vehicles indicated in the CMRs were not owned by the transportation company or
different copies of the document mentioned different vehicles numbers;
- CMR was signed by the recipient in the date of loading of the goods in Bulgaria.
Source: http://www.vatsystems.eu/
