Category - Bulgaria

Bulgaria European Union

ECJ C-544/19 (ECOTEX Bulgaria) – Judgment – Ban on cash payments when combating fraud not in violation of EU law

06 October 2021

Bulgaria European Union

Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services

02 October 2021

Bulgaria

Fiscalization in Bulgaria

27 September 2021

Bulgaria European Union

ECJ C-21/20 (Balgarska natsionalna televizia) – Decision – Public service television broadcasting a supply of services for consideration can deduct VAT subject to proportionality commercial vs. public activities

16 September 2021

Bulgaria European Union

Flashback on ECJ Cases – C-492/13 (Traum) – Exemptions (zero rate) for intra-Community transactions – Buyer who is not registered for VAT purposes – Obligation for the seller to prove the authenticity of the signature of the buyer or his representative

04 September 2021

Bulgaria European Union

Flashback on ECJ Cases – C-285/11 (Bonik) – Suspicion of fraud no reason to refuse VAT deduction

03 September 2021

Bulgaria European Union

Flashback on ECJ Cases – C-552/16 (Wind Inovation 1) – Dissolution of company leading to cancellation of VAT registration – Obligation to calculate and pay VAT on available assets – Consequences for the right to deduct

03 September 2021

Bulgaria

Bulgaria Considering Temporary 9% VAT Rate for Fruits and Vegetables and Increased VAT Registration Threshold

02 September 2021

Bulgaria

Bulgaria Proposes Reduced 9% VAT Rate for Fruit and Vegetables

31 August 2021

Bulgaria European Union

Flashback on ECJ Cases – C-507/16 (Entertainment Bulgaria System) – Deductibility of input VAT due or paid

30 August 2021

Bulgaria European Union

Flashback on ECJ Cases – C-107/10 (Enel Maritsa Iztok 3) – Right to default interest on Late VAT Refunds

28 August 2021

Bulgaria European Union

Flashback on ECJ Cases – C-19/12 (Efir) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for construction services provided

28 August 2021

Bulgaria European Union

Flashback on ECJ Cases – C-153/12 (Sani treyd) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for the construction of a residential complex.

27 August 2021

Bulgaria European Union

Flashback on ECJ Cases – C-621/10 & C-129/11 (Balkan and Sea Properties and Provadinvest) – Opting for normal value is not allowed in cases that are not listed in Art. 80 of the VAT Directive

23 August 2021

Bulgaria European Union

Flashback on ECJ Cases – C-111/14 (GST) – Fixed Establishment and the liability to pay VAT

20 August 2021

Bulgaria

Bulgaria Considering 9% VAT Rate for Medicinal Products

06 August 2021

Bulgaria

Bulgaria Proposes a Reduced 9% VAT Rate for Medicinal Products

03 August 2021

Bulgaria European Union

ECJ (non-VAT) C-362/21 (EKOPRINT) – Validaty of an invoice if an electronic signature is determined not to be a qualified electronic signature

31 July 2021

Bulgaria European Union

ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Questions – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT

26 July 2021

Bulgaria

VAT Rate Reduction For Certain Sectors

16 July 2021

Bulgaria European 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

Bulgaria European 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

Bulgaria European 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

Bulgaria European Union

CJEU Holds Bulgaria May Impose Default Interest in Relation to Joint and Several Liability for VAT Obligations

26 May 2021

Bulgaria European Union

ECJ C-4/20 (ALTI)- Decision – Default interest also due by a person jointly liable to pay VAT

20 May 2021

Bulgaria European 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

Bulgaria Amends Rules on VAT Refunds

11 May 2021

Bulgaria

Latest Amendments in the VAT Act

11 May 2021

Bulgaria

OSS/IOSS Registration – Link to the registration website

10 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

Bulgaria

Bulgaria Considering Increased VAT Registration Threshold

04 May 2021

Bulgaria European 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

Category - Bulgaria

ECJ C-544/19 (ECOTEX Bulgaria) – Judgment – Ban on cash payments when combating fraud not in violation of EU law

Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services

Fiscalization in Bulgaria

ECJ C-21/20 (Balgarska natsionalna televizia) – Decision – Public service television broadcasting a supply of services for consideration can deduct VAT subject to proportionality commercial vs. public activities

Flashback on ECJ Cases – C-492/13 (Traum) – Exemptions (zero rate) for intra-Community transactions – Buyer who is not registered for VAT purposes – Obligation for the seller to prove the authenticity of the signature of the buyer or his representative

Flashback on ECJ Cases – C-285/11 (Bonik) – Suspicion of fraud no reason to refuse VAT deduction

Flashback on ECJ Cases – C-552/16 (Wind Inovation 1) – Dissolution of company leading to cancellation of VAT registration – Obligation to calculate and pay VAT on available assets – Consequences for the right to deduct

Bulgaria Considering Temporary 9% VAT Rate for Fruits and Vegetables and Increased VAT Registration Threshold

Bulgaria Proposes Reduced 9% VAT Rate for Fruit and Vegetables

Flashback on ECJ Cases – C-507/16 (Entertainment Bulgaria System) – Deductibility of input VAT due or paid

Flashback on ECJ Cases – C-107/10 (Enel Maritsa Iztok 3) – Right to default interest on Late VAT Refunds

Flashback on ECJ Cases – C-19/12 (Efir) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for construction services provided

Flashback on ECJ Cases – C-153/12 (Sani treyd) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for the construction of a residential complex.

Flashback on ECJ Cases – C-621/10 & C-129/11 (Balkan and Sea Properties and Provadinvest) – Opting for normal value is not allowed in cases that are not listed in Art. 80 of the VAT Directive

Flashback on ECJ Cases – C-111/14 (GST) – Fixed Establishment and the liability to pay VAT

Bulgaria Considering 9% VAT Rate for Medicinal Products

Bulgaria Proposes a Reduced 9% VAT Rate for Medicinal Products

ECJ (non-VAT) C-362/21 (EKOPRINT) – Validaty of an invoice if an electronic signature is determined not to be a qualified electronic signature

ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Questions – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT

VAT Rate Reduction For Certain Sectors

Flashback on ECJ Cases C-576/15 (Маya Маrinova ET) – Taxable amount for the sale of goods can be based on factual information

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

Flashback on ECJ Cases C-107/13 (FIRIN) – No right to deduct the VAT on prepayment if supply did not happen

CJEU Holds Bulgaria May Impose Default Interest in Relation to Joint and Several Liability for VAT Obligations

ECJ C-4/20 (ALTI)- Decision – Default interest also due by a person jointly liable to pay VAT

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

Bulgaria Amends Rules on VAT Refunds

Latest Amendments in the VAT Act

OSS/IOSS Registration – Link to the registration website

Ordinance on the refund of VAT paid to foreign persons who are not established in the territory of the Community

Bulgaria Considering Increased VAT Registration Threshold

ECJ C-97/21(MV – 98) – Question – Whether sealing of business premises together with administrative penalty is proportionate for failing to issue invoices

Bulgaria Proposes Higher Threshold for VAT Registration to BGN 166,000 (approx. 85,000 EUR)

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