On 25 February 2019, the National Revenue Agency published guidance on potential VAT and customs implications of Brexit and on what businesses need to do in this respect. The main focus of the guidance is on a "no-deal" Brexit scenario. The National Revenue Agency provides various recommendations to companies doing business with the United Kingdom concerning the following main topics:
- registration with the customs authorities for trading with non-EU countries;
- checking whether they have the required human resources, technical capacity and customs permissions for trading with non-EU countries;
- requesting the customs authorities for possible customs simplifications and considering the application for obtaining the Authorized Economic Operator status;
- discussing the VAT and customs implications of the supply chain with trade partners (suppliers, intermediaries, transport companies, etc.);
- if they are registered under the MOSS scheme in the United Kingdom, considering registration for the same scheme in one of the EU-27 countries; and
- if they paid UK VAT in 2018, submitting VAT refund claims well in advance before 29 March 2019.
For the full guidance, see here (in Bulgarian).