REGULATIONS FOR IMPLEMENTATION OF THE LAW ON VALUE ADDED TAX

Issued by the Ministry of Finance

Prom. SG. 76/15 Sep 2006, amend. SG. 101/15 Dec 2006, amend. SG. 3/12 Jan 2007, amend. SG. 16/20 Feb 2007, amend. SG. 39/15 Apr 2008, amend. SG. 71/12 Aug 2008, amend. SG. 105/9 Dec 2008, amend. SG. 4/16 Jan 2009, amend. SG. 100/15 Dec 2009, amend. SG. 6/22 Jan 2010, amend. SG. 10/1 Feb 2011, amend. SG. 84/28 Oct 2011, amend. SG. 15/21 Feb 2012, amend. SG. 16/24 Feb 2012, amend. SG. 20/28 Feb 2013

Subject

Art. 1. These regulations shall settle the implementation of the Law on Value Added Tax.

Chapter one.
GENERAL PROVISIONS

Tax liable person

Art. 2. Tax liable person at import of goods shall be any natural or legal person.

Providing goods or carrying out service

Art. 3. (1) Delivery of goods or service between branches or between structural units, established on the territory of the state, within the structure of one person, settled on the territory of the state, shall be internal turnover and shall not be considered as delivery.

(2) Para 1 shall also apply to delivery of goods or service between branches or between structural units, established on the territory of the state, within the structure of one person, settled outside the territory of the state.

(3) (amend. - SG 20/13, in force from 28.02.2013) Regarding the deliveries of goods between a person, settled on the territory of a Member State, and branches or structural units thereof, established on the territory of the state, as well as the deliveries of goods between a person established on the territory of the state, and branches or structural units thereof, established on the territory of another Member State, shall be applied the general provisions of the law, regulating the regime of the deliveries.

(4) (amend. - SG 20/13, in force from 28.02.2013) Para 3 shall also apply regarding deliveries of goods between branches or structural units, established on the territory of the state, and between branches or structural units within the structure of the same person, established on the territory of another Member State.

(5) The delivery of goods or service between branches or between structural units, established on the territory of another Member State within the structure of one person, settled on the territory of the state, shall not be accounted, documented and declared by the procedure of the law.

(6) (new SG 16/07, in force from 01.01.2007; amend. - SG 20/13, in force from 28.02.2013) Shall not be deemed as a delivery of service the delivery of service between a person, established on the territory of a Member State, and branches or structural units thereof, established on the territory of the state, and vice versa, as well as the delivery of a service between branches and structural units of the same person, established on the territory of another Member State, in these cases there is internal turnover.

(7) (new - SG 39/08, in force from 15.04.2008) The activity of the collective administration organisations under Art. 40 of the Law on the Copyright and Related Rights related to administration and servicing of the management of the copyrights granted to them shall not be a delivery of service to the authors or the right holders....more