BulgariaEuropean Union European Commission closes infringement procedure against Bulgaria regarding VAT rules for private or non-business use of business assets 14 April 2019
Bulgaria Bulgarian National Revenue Agency publishes guidance on VAT and customs implications of Brexit 14 March 2019
Bulgaria National Revenue Agency publishes guidance on VAT and customs implications of Brexit 28 February 2019
Bulgaria From 1 July 2019, Bulgaria will introduce a deferred import VAT scheme for all businesses registered for VAT 21 February 2019
AustriaBulgariaEuropean Union ECJ Case C-531/17 (Vetsch) – Judgment – Declarant who is not aware of fraud is entitled to VAT exemption on import 14 February 2019
BulgariaCyprusTurkey General Communiqué on Special Consumption Tax on petroleum products gazetted 26 January 2019
Bulgaria Changes in the RAVATA in force as of 2019: Deferred VAT accrual upon import, B2C e-services, triangulation, long-term assets depreciation, etc. 24 January 2019
BulgariaEuropean Union ECJ Case C-310/16 (Dzivev and Others) – Illegal evidence obtained through wiretaps may not be used in VAT proceedings 17 January 2019
Bulgaria The National Statistical Institute announced the new Intrastat thresholds, effective from 1 January 2019 13 December 2018
Bulgaria From 1st January 2019, tax payers may opt to apply for VAT on professional rent, only when the construction of the respective building started as from 1st October 2018 13 December 2018
Bulgaria VAT implications of aircraft repairing services – letter issued by tax authorities 01 October 2018
Bulgaria Supreme Administrative Court decides on right to VAT deduction of local branch of UK company 01 October 2018
AustriaBulgariaEuropean Union ECJ Case C-531/17 (Vetsch) – Opinion – VAT Exemption import and subsequent intra-EU supply; VAT fraud 11 September 2018
Bulgaria Updates for vouchers, import VAT deferment, B2C e-services, receipts for cash payments, international transport and domestic reverse charge for crops 07 September 2018
Bulgaria VAT due by EU supplier for installation services provided to Bulgarian customer via Bulgarian subcontractor 23 August 2018
Bulgaria IT service provider rendering services to EU and Non-EU customers must be VAT registered 23 August 2018
BulgariaEuropean Union ECJ Case C-242/18 (UniCredit Leasing) – Questions – Financial lease; deduction of input VAT 27 June 2018
Bulgaria Supplies on consignment stock should be accounted for upon the transfer of the goods to the stock 24 April 2018
Bulgaria Supreme Administrative Court held that the sale of goods for a price several times under the respective value, lower than the purchase price, was a supply for no consideration. 18 April 2018
Bulgaria Bulgarian tax authorities clarified that supplies via a consignment stock are considered as having been executed directly upon the transfer of the goods to the stock 15 April 2018
Bulgaria Supreme Administrative Court issues decision on VAT aspects of sale of goods below their purchase price 13 April 2018
Bulgaria Supreme Administrative Court issues decision on VAT aspects of sale of goods below their purchase price 12 April 2018
Bulgaria Supreme Administrative Court decides on VAT aspects of supplies between related parties 12 April 2018
Bulgaria Supreme Administrative Court decides on EU cross-border VAT refund for advertising products 08 April 2018