1. Who can refund the VAT paid abroad?
a) VAT can be refunded by the EU if you are a VAT registered company in Bulgaria.
b) You have invoices issued by companies in the EU where you have charged VAT.
c) VAT charged is refunded for purchased goods and / or services for which your company would be entitled to a tax credit if these goods and / or services were purchased in Bulgaria.
2. Criteria for eligibility for VAT refunds?
a) The person refunding the VAT for goods purchased by him / her, services received or imported shall be registered for VAT in Bulgaria.
b) The person reimbursing VAT must have not carried out supplies of goods and services with a place of performance in the territory of the Member State of refund during the refund period, with the exception of transport services and ancillary services for which they are exempt of tax credit or taxable with zero rate and / or supplies for which the payee is the person liable for payment of the tax under the legislation of the Member State of refund.
c) The right to reimbursement exists where the taxable person making the claim uses the goods or services for taxable supplies or for taxable and exempt supplies for which he is entitled to a partial refund.
d) Minimum recovery thresholds - This threshold is different for individual Member States. For example, for Germany for quarterly requests is 50 euros, and for the year 400 euro.
e) The person reimbursing VAT for goods purchased by him, services received or imported shall fulfill the conditions laid down in the Member State of refund.
f) Any company and organization that is registered in the country under the law of VAT and has expenses abroad to which tax has been charged may file a claim for reimbursement. There is a problem only if this company is registered as a resident legal entity in the country from which it wishes to recover VAT.
3. How is VAT refunded?
By applying for a refund of value added tax to the relevant tax administration of the country where you have charged the tax. The request is submitted electronically, signed with a qualified electronic signature, to the recovery authority in the Member State of recovery through a dedicated WEB-based application on the NRA's website. https://inetdec.nra.bg
4. Is there a deadline for applying for VAT refunds?
Yes, the request is filed no later than 30.09 of the calendar year following the year in which the tax refund was incurred. The period for which tax is refunded is a calendar quarter and / or calendar year. (up to a maximum of one person may file five refund requests - four for the four calendar quarters and one for the calendar year).
• 1st request - For the first quarter of the year (January-March), it is filed by 30.04 .;
• 2nd request - For the second quarter of the year (April-June), submitted by 31.07;
• 3rd request - For the third quarter of the year (July-September), submitted by 31.10;
• 4th request - For the fourth quarter of the year (October-December), submitted by 31.01. the following year;
• 5th request - Annual request for the whole year is filed until 30.09. next year
For more questions about content and submission of the VAT refund request, please write to aicaconsultinginfo@gmail.com or contact us on 0746/22008;
5. Who applies for VAT refunds?
The application and the notification can be submitted to the NRA by the manager of the beneficiary company or by another explicitly authorized person
6. What data should the Beneficiary Company provide as an Authorizing Officer?
a) the name and full address and telephone of the person entitled to the refund.
b) a description of the economic activity for which the acquired goods and services are intended, by means of the harmonized codes set out in Art. 34a, par. (3), second subparagraph of Council Regulation (EC) 1798/2003 - NACE.BG 2008.
c) the recovery period covered by the request.
d) a statement by the applicant that he has not carried out supplies of goods and services with a place of performance in the territory of the Member State of refund during the reimbursement period, with the exception of transport services and ancillary services therefor, which constitute exempt supplies with a right to a tax credit or are taxed at a zero rate and / or supplies for which the payee is the person liable for payment of the tax under the legislation of the Member State of refund;
e) identification number under Art. 94 para. 2 of the Law on Value Added Tax and Prefix BG
f) bank account details, including IBAN and BICs.
g) Data on invoices or import documents:
7. How long does it take to get the money?
The Member State of refund shall notify the applicant of its decision to approve or reject the refund application within four months of receipt by the Member State concerned. Upon approval of the application, the approved amount shall be paid by the Member State of refund at the latest 10 working days after the expiry of the deadline referred to in Article 19 (2) or, if additional or additional information is requested, after the expiry of the deadlines referred to in Article 21.
8. From which countries can VAT be refunded?
Nearly all EU countries reimburse VAT and all of this is done electronically, which makes the process much easier and makes it faster. The deadline for lodging claims is 30 September of the year following the calendar year in which the expense was incurred, which is a good time. Outside the EU, some countries, such as Switzerland and Norway, also refund VAT, but they are filed with original invoices, original proxies, and all are sent by post. What is important is that they also strictly. The deadline for filing the claim is 30 June of the following year, ie. it is three months shorter.
AT Austria
BE Belgium
CY Republic of Cyprus
CZ Czech Republic
DE Germany
DK Kingdom of Denmark
EL Greece
EE Republic of Estonia
ES Kingdom of Spain
FI Republic of Finland
FR France
HU Hungary
GB United Kingdom
IE Ireland
IT Italy
LT Republic of Lithuania
LU Grand Duchy of Luxembourg
The Republic of Latvia
MT Malta
NL Netherlands
PL Poland
PL Poland
PT Portugal
RO Romania
SE Sweden
SI Republic of Slovenia
SK Slovak Republic
