The Bulgarian Supreme Administrative Court held that entities VAT registered under the
special regime for intra-Community acquisitions may not deduct the input VAT of such
operations.
In addition, the Court confirmed that the VAT deduction was correctly refused in the
specific case, since the company had not followed the procedure established in the VAT
act to correct unreported purchase invoices from previous periods.
Source: http://www.vatsystems.eu/
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