The Bulgarian VAT Act provides a special procedure for registration of non-residents for VAT purposes.

The registration shall be made at the National Revenue Agency territorial directorate.

Any non-resident person, who has a fixed establishment within the territory of Bulgaria from which the said person carries out economic activity and who satisfies the conditions of VAT Act for compulsory registration or for optional registration, shall be registered through the agency of an accredited representative.

As well, any non-resident person, who is not established in Bulgaria but effects taxable supplies whereof the place of transaction is within the territory of Bulgaria and who satisfies the conditions of VAT Act for compulsory registration or for optional registration, shall be registered through the agency of an accredited representative.

This procedure does not apply to:
  1. branches of non-residents;
  2. non-resident persons who have selected to register for applying a regime outside the EU;
  3. non-resident persons who is established in another Member State or in a third country with which Bulgaria has signed legal assistance agreements.
The special procedure for registration of non-residents for VAT purposes in Bulgaria lasts 14 days.
An application for VAT registration of non-residents shall be submitted by an accredited representative.

Only a natural person with permanent address or permanently residing in Bulgaria, or a local legal entity which is not subject to liquidation proceeding or has not been adjudicated bankrupt and does not incur chargeable and unpaid tax liabilities and liabilities for social-insurance contributions collected by the National Revenue Agency may be an accredited representative of a non-resident person.

The accredited representative represents the non-resident person in all tax legal relations of the said person which arise in pursuance of VAT Act. As well, the accredited representative incurs solidary and unlimited liability for the VAT obligations of the registered non-resident person.

Upon dissolution of the person who is an accredited representative, or upon occurrence of other circumstances which lead to an impossibility for such person to fulfil the obligations under VAT Act, the non-resident person is obligated to designate a new accredited representative within 14 days after the date of occurrence of the intervening circumstances. Otherwise the VAT registration of the non-resident may be terminated by the revenue authority.

The date of delivery of the registration act issued by the revenue authority is deemed a date of VAT registration.

For more information or legal assistance for obtaining a VAT number in Bulgaria please do not hesitate to contact us by e-mail: office@kgmp-legal.com or call us on: +359 2 851 72 59.


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