Bulgaria has introduced amendments to Ordinance № H-10 of 24 August 2006 on the refunding of value added tax (VAT) paid to foreign persons not established in the territory of the European Union. The main amendments are the following:
- extension of the scope of application for VAT refunds to non-EU persons. 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; and
- non-EU persons having a fixed establishment in Bulgaria would be able to apply for a VAT refund in Bulgaria even if they do not perform supplies using a place of supply in Bulgaria.
The amendments to the VAT Act have been promulgated in the State Gazette. The official document, issued on 1 May 2021.