NRA GUIDELINES FOR "TAX WEEKEND"

NRA GUIDELINES FOR "TAX WEEKEND"

National Revenue Agency published guidelines on the tax treatment under the Law on the Value Added Tax on the use and release of goods for personal needs of the taxpayer, the owner, and the employees or so called "Tax weekend."

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VAT REGISTRATION OF TAXPAYER RECEIVING SERVICES FROM EU OR PERFORMING SERVICES TO EU

VAT REGISTRATION OF TAXPAYER RECEIVING SERVICES FROM EU OR PERFORMING SERVICES TO EU

Bulgarian citizens in their capacity as taxpayers or companies receiving consulting, advertising, expertise, engineering and other service from an entity established in EU Member State shall be obliged and required registration under art.97a of the VAT Act.

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