VAT Reclaims – Bulgaria

VAT Name :
Данък върху добавената стойност (ДДС) (Danăk vărhu dobavenata stojnost)

VAT Number Format :
123456789 / 1234567890 (9 or 10 characters)

Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of June
Approximate Refund Time : 4 – 8 months

Permitted Countries :
Canada, Iceland, Israel, Japan, Korean (ROK), Moldova, North Macedonia, Norway, Serbia, Switzerland and Ukraine

Claimable Items :

• Fuel
• Vehicle Hire
• Vehicle Costs
• Road User Charges
• Travel
• Accommodation
• Subsistence
• Admission Charges
• Other Costs (such as Hospitality, Publicity, Office expenses, Fairs, Training, Goods purchased for resale)

1. Application Form :
   Form Ordinance №Н-10 of 24 August 2006 (Link)
   Must be in Bulgarian
2. Invoice list :
   Must be in BGN
3. Original invoices :
   Copies and interim invoices not accepted
4. Certificate of Taxable Status :
   The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
5. Business Declaration :
   Confirming that during the period for which the VAT refund application is made i) the claimant did not have a place of business in Bulgaria, ii) no taxable activities were undertaken by the claimant in Bulgaria and iii) the invoices relate only to purchases made for business purposes.

Signature :
Director, president or authorized person.

For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than BGN 50.00. For applications which cover less than twelve months, the claim amount cannot be less than BGN 400.00.

Must send to a Fiscal Representative