In State Gazette, issue 59 of 26 July 2022 a Regulation on Amendment and Supplementation of the RAVATA was published. Some of the changes are editorial or clarifying. The most significant changes are commented herein below:
- Certifying the circumstances under supplies
- Exemption
- Changes related to the special schemes
- Corrections of tax documents due to wrong tax treatment of supply
- Agreement for issuing documents on behalf of another taxable person
- Applying of the zero rate for import by and supplies to certain persons and institutions
- Report on sales, ledgers and declaring
- Other changes
Source: afa.bg
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