January 3 2020
Amendments to VAT Act regarding requirements for intra-Community supplies – additional information
On 31 December 2019, amendments to the VAT Act regarding the documentation requirements for intra-Community supplies were promulgated in the State Gazette. The amendments have been adopted and will enter into force 2 weeks after the proposal was introduced into parliament In essence, the changes come in response to amendments to the VAT Act of 6 December 2019, which introduced new mandatory documentation requirements under article 45a of Implementing Regulation (EU) 282/2011, necessary to apply a 0% VAT rate to an intra-Community supply. Article 45a of Implementing Regulation (EU) 282/2011 provided enhanced requirements regarding the documents, in which VAT-registered suppliers had to collect at least 2 separate non-contradicting documents from a pre-approved list of options in order to prove the dispatch of goods from Bulgaria to other EU-Member States. Previously, it was sufficient for suppliers to prove the dispatch based on a single document for transport i.e. either a valid transport document or a written confirmation by the recipient.