Only
VAT registered persons may charge VAT on taxable supplies and recover input VAT
charged to them. The VAT refund can be made within 45 days following the
6-month term. Exporters are entitled to a VAT credit within 45 days. As a rule,
VAT is not refundable to non-registered persons. The VAT credit can be offset
against the VAT due and against other liabilities to the State within 6 months.
Belgian Bulgarian Tax and Law Consultants - Alexander Stamboliyski Blvd. 51/5 1000 Sofia-Bulgaria +359 888 120 691 Skype: flexoffices