BulgariaEuropean Union Flashback on ECJ Cases C-576/15 (Маya Маrinova ET) – Taxable amount for the sale of goods can be based on factual information 03 July 2021
BulgariaEuropean Union Flashback on ECJ Cases C-642/11 (Stroy trans) – VAT mentioned on an invoice is due to the tax authorities even if transaction does not exist 10 June 2021
BulgariaEuropean Union Flashback on ECJ Cases C-107/13 (FIRIN) – No right to deduct the VAT on prepayment if supply did not happen 08 June 2021
BulgariaEuropean Union CJEU Holds Bulgaria May Impose Default Interest in Relation to Joint and Several Liability for VAT Obligations 26 May 2021
BulgariaEuropean Union ECJ C-4/20 (ALTI)- Decision – Default interest also due by a person jointly liable to pay VAT 20 May 2021
BulgariaEuropean Union Flashback on ECJ Cases C-18/13 (Maks Pen EOOD) – No right to deduct VAT if a claim is made in case of fraud or abuse 13 May 2021
Bulgaria Ordinance on the refund of VAT paid to foreign persons who are not established in the territory of the Community 06 May 2021
BulgariaEuropean Union ECJ C-97/21(MV – 98) – Question – Whether sealing of business premises together with administrative penalty is proportionate for failing to issue invoices 04 May 2021
Bulgaria Bulgaria Proposes Higher Threshold for VAT Registration to BGN 166,000 (approx. 85,000 EUR) 29 April 2021
BulgariaCroatiaRomaniaSerbiaSlovakia The Rise of Continuous Transaction Controls in Eastern Europe 22 April 2021
Bulgaria UK companies without a fiscal representative in Bulgaria face VAT number deactivation 19 April 2021
Bulgaria Implementation of the new EU VAT rules on E-Commerce applicable as of July 1, 2021 09 April 2021
Bulgaria Will Bulgaria be the Next EU Member State to Introduce Continuous Transaction Controls? 26 March 2021
BulgariaEuropean Union ECJ C-21/20 (Balgarska natsionalna televizia) – AG Opinion – Public service television broadcasting a supply of services for consideration can deduct VAT subject to proportionality commercial vs. public activities 25 March 2021
BulgariaEuropean Union Flashback on ECJ Cases C-118/11 (Eon Aset Menidjmunt) – Input tax deduction for a vehicle that has been leased and made available to the employee 16 March 2021
BulgariaEuropean Union ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Question – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT 28 February 2021
Bulgaria National Revenue Agency (NRA) is preparing a concept for the introduction of electronic invoicing in Bulgaria 26 February 2021
BulgariaEuropean Union Flashback on ECJ Cases C-124/12 (AES-3C Maritza East 1) – Right to deduct VAT for costs of transport services, work clothing, protective gear and business trips 13 February 2021
BulgariaEuropean Union ECJ – Approximation of laws – C-544/19 (ECOTEX BULGARIA) – Ban on cash payments when combating fraud according to AG CJEU not in violation of EU law 22 January 2021
BulgariaEuropean Union Flashback on ECJ Cases C-159/14 (Koela-N) – Order – VAT Deduction for an intermediary in a Chain Transaction 19 January 2021
BulgariaEuropean Union ECJ C-4/20 (ALTI)- AG Opinion – Default Interest Which Is Owed by VAT Liable Person by Reason of Late Payment of VAT Shall Not Be Included as Secondary Liability of a Third Party 14 January 2021