Bulgaria – Intra-Community supplies

 

The Bulgarian Supreme Administrative Court recently ruled in two cases of supplies of

goods from Bulgaria to other EU Member States that the requirements to apply the 0%

VAT  rate  concerning  intra-community  supplies  were  not  fulfilled,  despite  the  CMRs

provided in the respective tax audits.

The Court based the decisions on several inconsistencies identified in the documentation

provided in the specific cases, such as:

• lack of contractual relationship between the company indicated in the CMR and the

recipient, which was the responsible for transport;

• vehicles indicated in the CMRs were not owned by the transportation company or

different copies of the document mentioned different vehicles numbers;

• CMR was signed by the recipient in the date of loading of the goods in Bulgaria.

Source: http://www.vatsystems.eu/

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