Ordinance on the refund of VAT paid to foreign persons who are not established in the territory of the Community

As of 1 July 2021, non-EU persons would be able to apply for a refund of VAT incurred in Bulgaria, if they are considered to perform

(i) supplies under the non-Union scheme;
(ii) intra-EU distance sales of goods and supplies of goods facilitated by electronic interfaces under the Union scheme; and
(iii) supplies of goods for which they apply the scheme for distance sales of goods imported from third countries/territories

Refund