As from 1 January 2020 the following conditions became also mandatory for the application of the 0% VAT rate to Intra community supplies:

  • The customer must provide its VAT number;
  • The intra community supply must be correctly reported in the respective EC Sales List declaration; and
  • The suppliers must have a document, such as an invoice, for the intra community supply and a document evidencing the transport of the goods to the other EU Member State.

On 15 July 2019, it was found that there had been an unauthorized access to about 3% of the information contained in Bulgarian NRA’s databases. Personal data and tax and social security information about domestic and foreign individuals and legal entities have been unlawfully leaked.

NRA Bulgaria: We assure you that the Agency has taken all the necessary measures to ensure that the security of its information systems is improved. We reiterate our apologies for the situation created.

Based on the monthly reports of first-level spending units, a deficit of BGN 406.4 million (0.5% of the projected GDP) is reported under the Consolidated Fiscal Programme (CFP) as of end-November 2015. It is formed by a national budget deficit of BGN 82.5 million and a deficit of EU funds of BGN 323.9 million. For comparison, the CFP budget balance at end-November 2014 was a deficit of BGN 1,600.7 million (1.9% of GDP), i.e. the budget stance, as a relative share of GDP, has improved by 1.4 percentage points.

Bulgaria has confirmed it is joining four other countries calling for the widespread introduction of the domestic reverse charge to help fight VAT. In addition to Bulgaria, the countries backing the measure include: Austria; Hungary, Slovakia and the Czech Republic.

It is anticipated that Germany will join the group as it has already sat in attendance on a number of the meetings so far.

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