Value Added Tax
- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax2,068KB, of 06.02.2013
- Regulations (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax1,067KB, of 06.02.2013
- Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non- established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons840KB, of 31.01.2013
- Regulations (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons762KB, of 31.01.2013
- Law on Value Added Tax (LVAT)698KB, of 06.02.2013
- Regulations for implementation of the Law on VAT1,724KB, of 07.02.2013
- Value Added Tax Act724KB, of 22.04.2013
- Ordinance № Н-12 of 24 August 2006 for reimbursement of paid VAT to non-taxable individuals that are not settled at the territory of the European Community134KB, of 08.08.2007
- List of Agents for representation to refund lawfully charged and paid VAT to foreign natural persons for purchased and exported goods in their personal luggage for personal consumption and in unchanged form from the territory of the country within the meaning of Ordinance H-12/24.08.200632KB, of 12.10.2010
- Ordinance № Н-10 on the refund of paid valued added tax to foreigner entities that are not established on the community territory 156KB, of 06.02.2013
- List of Agents for representation to refund lawfully charged value added tax to foreign persons, who are not established on the territory of the Community and are established in third countries, which refund VAT or similar tax to Bulgarian persons within the meaning of Ordinance H-10/24.08.200631KB, of 07.03.2008
- Claim for refund of vat paid by non-resident individual / Ordinance H-1096KB, of 07.02.2011
- Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State2,068KB, of 27.02.2008
- Ordinance No H-9 of December 16, 2009, On the refund of value added tax to taxable persons, not established in the member state of refund, but established in another member state of the Community94KB, of 08.08.2007
- VAT refund from another EU Member State55KB, of 26.01.2010
- Guide for working with e-service "Requests for VAT refund totraders established in the country to the other Member States of the European Union518KB, of 25.01.2010
- Vademecum on the implementation of the VAT Refund procedure171KB, of 08.02.2013
- Authorized Bulgarian representatives are also entitled to receive VAT Refund Statements0KB, of 27.02.2012
