Vat credit (Bulgaria)

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.