Recent amendments regarding call-off stock rules were promulgated in the State Gazette. In this context, as from 21 February 2020 the VAT Act foresees that when the goods are supplied to a taxable person other than to whom they were originally intended, it should be noted that immediately before such transaction, the supplier is deemed to perform an intra Community supply in his country of establishment. On the other hand, in the country of the customer, an intra-Community acquisition is deemed to take place.
Source vatsystems.eu
Latest Posts in "Bulgaria"
- Briefing document & Podcast: SAF-T Implementation in Bulgaria as of Jan 1, 2026
- ECJ C-535/24 (Svilosa) – Judgment – Acts by a creditor to recover debt without debtor’s mandate aren’t classified as ‘supply of services’
- Bulgaria to adopt Euro: What it means for your business
- Bulgaria Publishes SAF-T Technical Documentation, Sets Implementation for 2026-2030 for Enterprises
- Bulgaria to Implement SAF-T Reporting in 2026: Impact on Large Enterprises and Timeline
