19 December 2016

Bulgarian tax authorities inspect distance sellers regarding VAT registration

The Bulgarian tax authorities have started tax inspections to investigate if distance sellers, who trade in Bulgaria, have reached the value added tax (VAT) registration threshold, but have failed to register for VAT on time and, consequently, did not charge Bulgarian VAT on their sales to local customers. The tax authorities are now looking for information on international payments made by Bulgarian individuals to foreign traders to identify a group of potential targets.

A Tax Alert prepared by Ernst & Young Bulgaria, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-2164

Document ID: 2016-2164