VAT REIMBURSEMENT
The Association is registered as an agent for representation of foreign persons according to the Bulgarian ordinances for reimbursement of paid VAT.
In order the right of reimbursement of value added tax to be exercised the following documents shall be presented to the competent revenue body in Bulgaria:
- Claim for reimbursement of value added tax according to a model – This document will be prepared by the Association because it has to be filled in in Bulgarian;
- Declaration that the requirements under art. 2, para 1 of the Ordinance are met;
- Original certificate according to a model, issued by the competent tax authority in the state, where the person is settled, as well as a legalised translation of the said certificate in Bulgarian language proving that the person has carried out economic activity in the calendar year, during which the right of reimbursement has occurred;
- Certified by the company copies of the tax documents for the deliveries received or documents for import carried out, with respect to which reimbursement of value added tax is requested;
- Power of attorney.
Contact person: Mariyana Aplakova – e-mail: m.aplakova@aebtri.com
DOCUMENTS:
Declaration
Selected passages from the Value Added Tax Act
Power of Attorney
Contract non-EC-company