VAT deduction procedure in Bulgaria calculator

EN_Възстановяване на ДДС

Month 1

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Result М1

Month 2

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Result М2

Month 3

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Result М3

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Check М1 + М2

The deduction procedure according to Art. 92 para. 1 of VAT, which occurred in month 1, ends in month 2.

The deduction procedure according to Art. 92 para. 1 of VAT, which occurred in month 1, ends in month 2 with the result of VAT for deposit:

The deduction procedure according to Art. 92 para. 1 of VAT, which occurred in month 1, ends in month 3 with the result of VAT subject to refund:

The deduction procedure according to Art. 92 paragraph 1 of VAT, which occurred in month 1, ends. From month 2, a new procedure for deducting with residual VAT for refund for month 2 occurs:

The deduction procedure according to Art. 92 para. 1 of VAT, which occurred in month 1, ends in month 3 with the result of VAT for deposit:

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About the “VAT deduction procedure” calculator

The result for tax period month 1 is the refundable VAT indicated in box 60 of the Reference – value added tax return (VAT return) submitted for this period.

There are two options:

1. If the requirements of Art. 92 paragraph 3 /or paragraph 4/ of the Value Added Tax Law /VAT/ are met, indicate the amount of the refund tax in box 81 /or in box 82/ of the tax return submitted for this period for VAT. A refund will be issued within 30 days of the submission of this declaration, provided that no revision is required. In the event of an audit, the deadline for reimbursement is the deadline for issuing the audit act.

The application of Art. 92 para. 3 and para. 4 is a right, but not an obligation. You can apply the quarterly deduction procedure under Art. 92 para. 1 of the VAT.

2. If the procedure under Article 92 paragraph 3 or paragraph 4 of VAT has not been applied and provided that:

In the previous tax period, the result was input VAT specified in box 50 and
effectively submitted, specified in box 71 of the VAT return filed for that period
or
In the previous month, a VAT refund procedure was completed,

month 1 is the first tax period of the deduction procedure according to Art. 92 para. 1 of VAT.

VAT Rates for Bulgaria

The standard 20%
Reduced 9%

Code	Name of economic activity	Contribution
01	Crop farming, animal husbandry and hunting; ancillary activities	0.7%
02	Forestry	1.1%
03	Fishery	0.4%
05	Coal Mining	1.1%
06	Oil and natural gas production	0.7%
07	Mining of metal ores	1.1%
08	Mining of non-metallic materials and raw materials	1.1%
09	Ancillary mining activities	1.1%
10	Production of food products	0.7%
11	Beverage Manufacturing	0.7%
12	Manufacture of tobacco products	0.9%
13	Manufacture of textiles and textile articles, excluding clothing	1.1%
14	Clothing Manufacturing	0.5%
15	Treatment of hides; manufacture of shoes and other articles of treated skins without hair	0.5%
16	Manufacture of timber and articles of timber and cork, excluding furniture; manufacture of straw products and knitting materials	1.1%
17	Manufacturing of paper, cardboard and paper and cardboard products	0.9%
18	Printing activity and playback of recorded media	0.5%
19	Production of coke and refined petroleum products	0.7%
20	Manufacturing of chemical products	0.9%
21	Production of medicinal substances and products	0.9%
22	Production of rubber and plastic products	0.9%
23	Production of articles from other non-metallic mineral raw materials	1.1%
24	Manufacturing of base metals	1.1%
25	Manufacturing of metal products, excluding machinery and equipment	0.9%
26	Production of computer and communication equipment, electronic and optical products	0.5%
27	Manufacturing of electrical equipment	0.7%
28	Manufacturing of machinery and equipment, with general and special purpose	0.9%
29	Manufacturing of cars, trailers and semi-trailers	0.4%
30	Manufacturing of vehicles, excluding automobiles	0.9%
31	Furniture manufacturing	1.1%
32	Manufacturing not elsewhere classified	0.7%
33	Repair and installation of machinery and equipment	1.1%
35	Production and distribution of electrical and thermal energy and gaseous fuels	0.9%
36	Collection, purification and delivery of water	0.9%
37	Collection, removal and treatment of waste water	0.7%
38	Collection and disposal of waste; material recycling	1.1%
39	Reclamation and other waste management services	1.1%
41	Building Construction	1.1%
42	Building facilities	1.1%
43	Specialized construction activities	1.1%
45	Wholesale and retail of automobiles and motorcycles, maintenance and repair	0.5%
46	Wholesale, excluding trade in cars and motorcycles	0.7%
47	Retail trade, excluding trade in motor vehicles and motorcycles	0.5%
49	Land Transport	1.1%
50	Water Transport	1.1%
51	Air Transport	0.7%
52	Storage of goods and auxiliary activities in transport	0.9%
53	Postal and Courier Activities	0.9%
55	Hospitality	0.4%
56	Restaurant	0.5%
58	Publishing	0.4%
59	Film and television production, sound recording and music publishing	0.4%
60	Radio and television activity	0.5%
61	Telecommunications	0.7%
62	Activities in the field of information technology	0.4%
63	Information Services	0.4%
64	Providing financial services, excluding insurance and supplementary pension insurance	0.4%
65	Insurance, reinsurance and supplementary pension insurance	0.4%
66	Ancillary activities in financial services and insurance	0.4%
68	Real Estate Operations	1.1%
69	Legal and accounting activities	0.4%
70	Activity of central offices; management consulting activities	0.5%
71	Architectural and engineering activities; technical tests and analyses	0.5%
72	Research and Development	0.5%
73	Advertising and market research	0.4%
74	Other professional activities	0.5%
75	Veterinary activity	0.4%
77	Rentals and Operating Leases	1.1%
78	Employment and labor supply activities	0.5%
79	Tourist agency and operator activity; other travel and booking activities	0.5%
80	Security and Investigation Activities	0.7%
81	Building Maintenance and Landscaping Activities	0.9%
82	Administrative office activities and other ancillary services of business activity	0.5%
84	Government	0.7%
85	Education	0.5%
86	Human Health	0.5%
87	Medico-social care with accommodation	0.5%
88	Social work without accommodation	0.5%
90	Artistic and creative activity	0.7%
91	Other cultural activities	0.5%
92	Organization of games of chance	0.5%
93	Sports and other activities related to entertainment and recreation	0.5%
94	Activities of non-profit organizations	0.4%
95	Repair of computer equipment, personal and household items	0.5%
96	Other Personal Services	0.4%
97	Activities of households as employers of domestic staff	0.4%
98	Undifferentiated activities of households producing goods and services for own consumption	0.4%
99	Activities of extraterritorial organizations and services	0.5%

VAT deduction procedure in Bulgaria calculator

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VAT Rates for Bulgaria