VATrefund from another EU Member State

Vademecum on the implementation of the VAT Refund procedure

Refund of VAT to taxable persons not established in a Member State of refund but established in another Member State of the Community.

Test the new electronic service "Requests for VAT refund by traders established in Bulgaria to EU Member States" - login in the system (test environment).

See the Guide for working with e-service  as well.

The service is published in the Electronic Services of NRA> Test Services

To use the service you must have a certificate for universal electronic signature (UES) and to apply for the use of electronic services of the NRA.

When filing an application for submission of documents with UES of an authorized person you must select the option "Submitting requests for VAT refund by traders established in Bulgaria to EU Member States.

The service is undergoing testing. Contact and feedback:
Email infocenter@nra.bg

The E-service will actually start on January 4, 2010, when the Ordinance on VAT Refunds to Taxable Persons Not Established in a Member State of Refund but Established in Another Member State of the Community is expected to come into force.

Get acquainted with the European legislation in the field:

>>>>> Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

>>>>> Commission Regulation (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) 1798/2003 regarding the refund of VAT under the Council Directive 2008/9/EC.

>>>>>  ORDINANCE No H-9 of December 16, 2009, On the refund of value added tax to taxable persons, not established in the member state of refund, but established in another member state of the Community

>>>>> Annex 1 to the Ordinance for VAT refund

>>>>> An explanation of the procedure for refunding value added tax  to taxable persons not established in a Member State of refund but established in another Member State of the Community.