Registration
under the VAT Law is mandatory or voluntary. Every taxable person, whether
establisehd in Bulgaria or not, who carries on taxable supplies of goods or
services which are different from those where the tax is payable by the
recipient must register for VAT.
Mandatory
registration - any taxable person with
a taxable turnover of BGN 50,000 or more within the 12 consecutive months
preceding the current month must apply for VAT registration within 14 days of
the end of the tax period.
when supplying
goods for assembly and installation - any person established in another Member
State but not established in Bulgaria, and carries out taxable supplies of
goods for assembly or installation on the territory of Bulgaria, or at his own
cost, where the recipient of the supply is not registered for VAT; no more than
7 days before the date the supply arises.
distance
sales of goods - any taxable person who makes supplies of goods on the
territory of the country in the form of distance sales; no more than 7 days
before the date of the tax event of the supply, where the total value of
distance sales during the current year exceeds BGN 70,000.
intra-community
acquisitions (IACs) - any non-taxable legal person or taxable person not
otherwise registered carrying out IACs where the total value of the taxable
IACs for the current calendar year exceeds BGN 20 000; no later than 7 days
before the taxable supply event arises.
Optional
registration anyone who does not meet the requirements for compulsory
registration for VAT may voluntarily register for VAT.
Registration
for ICAs - any taxable/non-taxable
legal person who does not meet the requirements for compulsory registration for
ICAs may voluntarily register for ICAs under this law.
Distance
sales registration - any taxable person
may register regardless of the total
volume of distance sales carried out by informing the tax authorities of the
Member States where he is registered for VAT purposes that he wishes the place
of performance of the distance sales to be the territory of Bulgaria.
Registration
at the tax administration's initiative
- if a person fails to fulfil his duty to submit a tax registration
application form on time, the tax administration will register him by issuing a
registration order. The person then registers by submitting an application form
to the competent Territorial Office of the National Revenue Agency.
Applications
may be submitted online in person, by a person with statutory representative
powers, a person with authority under the articles of association, an
accredited representative, or a person explicitly named in a notarised power of
attorney in accordance with the Tax and Social Security Procedure Code The
revenue authority will verify the validity of the application within 7 days and
issue a document allowing or refusing to carry out the registration.
VAT
registration of foreign persons not established in the country but carrying out
taxable supplies whose place of performance is in the country. Foreign persons
must be registered through an accredited agent (with the exception of branches
of foreign entities, which are registered under the general procedure).
Procedure for providing an administrative service:
Competent
authorities - the territorial office of the National Revenue Agency with regard
to:
Applicants
or taxable persons who are natural and legal persons;
Documents
required - application to register for VAT;
Fees under
Article 3(3) of the National Revenue Agency Law, the Agency charges for issuing
and formalising documents and certificates.
