VAT deduction procedure in Bulgaria calculator

EN_Възстановяване на ДДС

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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%