Law for Value Added Tax

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Year: 2009
Country: Bulgaria
Language: Bulgarian
Document Type: Domestic Law or Regulation
Topic: Taxation and Fiscal Issues

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> < [ j 108 h l 2007 ] k b eZ h l 19.12.2007 ] J _]b klj b jZg h i h l h ab a Z d h g e b p_ dh _lh d Zlh _ ^ et ` gh g _ i h^ Z^ _ k i jZ d Z^ _d e Zj Zp bylZ i h q e 125, Z e 1, ^ _d e Zj Zp bylZ i h q e 125, Ze 2, hlq _lg bl_ j_]b klj b ih qe 124, ^_d e Zj Zp bylZ ih qe 157, Ze 2 beb g_ ]b ih^ Z^ _ ij_^ b ^_g bl_ k j hdh _ k _ g Zd Za Z k ]e h[ Z - aZ n bab q_kd b l_ e b pZ d h b lh g _ k Z l t j]h p b b eb k bf ms _kl _g Z k Zg dp by - a Z x jb ^b q_kd b l_ e b pZ b _ ^ g heb qg b l t j]h p b j Zaf _j h l 500 ^ h 10 000 e Qe 180. (1) B af - > < [ j 108 h l 2007 ] k b eZ h l 19.12.2007 ] J _]b klj b jZg h e b p_ d h _lh d Zlh _ ^et ` gh g _ g Zq b ke b ^Zg td i j_^ b ^_g bl_ lh ab aZ d h g kj hdh _ k_ g Zd Za Z k ]e h[ Z - aZ nbab q_kd b l_ e b pZ d h b lh g _ k Z l t j]h p b b eb b f ms _kl _g Z k Zg dp by - aZ x jb ^b q_kd b l_ e b pZ b _^ g heb qg bl_ l t j]h p b j Zaf _j g Zg _g Zq b ke _g by^ Zg tdg hg _i hf Ze dh h l e (2) : eb g_y 1 k _ i jb eZ]Z b d h ]Z lh e b p_lh g _ _ g Zq b ke b eh ^ Zg td l t c d Zlh g _ _ i h^ Ze h a Z y e _g b_ a Z j_]b klj Zp byb g _k __ j _]b klj b jZe hi hl h ab a Z d h g k j hd (3) B af - > < [ j 1 08 h l 2 007 ] kb eZ h l 19.12.2007 ] I jb g Zj mr _g b_ i h Ze 1 , d h ]Z lh j_]b klj b jZg hlh e b p_ _ g Zq b ke b eh ^ Zg tdZ i _j b h^ Z ke _^ Zs i _j b h^ Z i j_a d h c lh ^ Zg tdt l _ ke _^ Ze h ^ Z [ t ^_ g Zq b ke _g ] e h[ ZlZ k t hl _lg h b f ms _kl _g ZlZ k Zg dp by _ j Zaf _j 2 5 g Z k lh h l ^Zg tdZg hg _i hf Ze dh h l e (4) B af - > < [ j 108 h l 2007 ] k b eZ h l 19.12.2007 ] I jb i hlh jg h g Zj mr _g b_ i h Z e 1 b 2 jZaf _j t l g Z ] e h[ ZlZ b eb b f ms _kl _g ZlZ k Zg dp by _ ^ m dj Zlg byl j Zaf _j g Z g _g Zq b ke _g by ^ Zg td g h g_i hf Ze dh h l e Qe Z G h - > < [ j 106 h l 2008 ] k b eZ h l 01.01.2009 ] (1) J _]b klj b jZg h e b p_ d h _lh d Zlh _ ^ et ` gh g _ g Zq b ke b ^ Zg td i j_^ b ^_g bl_ l h ab a Z d h g k j hdh _ k e mq Zb l_ d h ]Z lh ^ Zg tdt l _ bab kd m _f h l e b p_lh d Zlh i eZl_ p i h ] e Z Z h kf Z b a Z g Zq b ke _g by ^ Zg td e b p_lh b f Z i jZ h g Z i te_g ^Zg tq_g dj _^ b l k_ gZd Za Z k ]e h[ Z - aZ n bab q_kd b l_ eb pZ dh b lh g_ kZ lt j]h p b beb k bf ms _kl _g Z kZg dp by - aZ x jb ^b q_kd b l_ e b pZ b _^ g heb qg bl_ lt j]h p b j Zaf _j 5 g Z klh h l g_g Zq b ke _g by^ Zg tdg hg _i hf Ze dh h l e (2) : eb g_y 1 k_ i jb eZ]Z b d h ]Z lh e b p_lh g _ _ g Zq b ke b eh ^ Zg td i hjZ^ b lh Z q _ g _ _ i h^ Ze h aZ y e _g b_a Z j _]b klj Zp byb g _k __ j _]b klj b jZe hi hl h ab a Z d h g k j hd (3) I jb g Zj mr _g b_ i h Z e 1, d h ]Z lh j _]b klj b jZg hlh e b p_ _ g Zq b ke b eh ^ Zg tdZ i _j b h^ Z k e _^ Zs i_j b h^ Z i j_a d h c lh ^ Zg tdt l _ k e _^ Ze h ^ Z [ t ^_ g Zq b ke _g ]e h[ ZlZ k t hl _lg h b f ms _kl _g ZlZ kZg dp by_ j Zaf _j ^ h g Zk lh h l^ Zg tdZg hg _i hf Ze dh h l e (4) < k e mq Zb l_ i h Z e 1, d h ]Z lh e b p_lh _ m _^ hf beh h j]Z g bl_ i h i jb oh^ b l_ i h j _^ Z g Z q e 126, Z e 3, l 2 k j hd ^ h ^ Z f _k_p Z h l d j Zy g Z f _k_p Z d h c lh _ k e _^ Ze h ^ Z g Zq b ke b ^ Zg tdZ ] e h[ ZlZ b eb bf ms _kl _g ZlZ k Zg dp by_ j Zaf _j h l ^ h e (5) I jb i hlh jg h g Zj mr _g b_ i h Z e 1 b 2 j Zaf _j t l g Z ] e h[ ZlZ b eb b f ms _kl _g ZlZ k Zg dp by _ 20 g Z klh h lg _g Zq b ke _g by^ Zg tdg hg _i hf Ze dh h l e Z k e mq Zb l_ i hZ e h l ^ h e Qe 181. (1) B af - > < [ j 108 h l 2007 ] k b eZ h l 19.12.2007 ] J _]b klj b jZg h e b p_ d h _lh g _ ih^ Z^ _ b gn hjf Zp by h l h lq _lg bl_ j _]b klj b b eb i h^ Z^ _ b gn hjf Zp by g Z f Z]g bl_ g b eb h i lb q_g ghkb l_ e j Zae b qg Z h l i hkh q _g ZlZ h lq _lg bl_ j _]b klj b k _ g Zd Za Z k ] e h[ Z - a Z n bab q_kd b l_ e b pZ dh b lh g_ kZ lt j]h p b beb k bf ms _kl _g Z kZg dp by - aZ x jb ^b q_kd b l_ eb pZ b _^ g heb qg bl_ lt j]h p b j Zaf _j h l ^ h e (2) B af - > < [ j 1 08 h l 2 007 ] k b eZ h l 19.12.2007 ] I jb i hlh jg h g Zj mr _g b_ i h Z e 1 jZaf _j t lg Z] e h[ ZlZ b eb b f ms _kl _g ZlZ k Zg dp by_ h l ^ h e Qe 182. (1) B af - > < [ j 108 h l 2007 ] k b eZ h l 19.12.2007 ] J _]b klj b jZg h e b p_ d h _lh g _ ba^ Z^ _ ^ Zg tq_g ^ hdm f _g l b eb g _ h lj Zab b a^ Z^ _g by b eb i hemq _g by ^ Zg tq_g ^ hdm f _g l h lq _lg bl_ j_]b klj b a Z k t hl _lg by ^ Zg tq_g i _j b h^ d h _lh h ^ b ^ h h i j_^ _e yg _ g Z ^ Zg tdZ i hf Ze t d j Zaf _j k_ g Zd Za Z k ] e h[ Z - a Z n bab q_kd b l_ e b pZ d h b lh g _ k Z l t j]h p b b eb k b f ms _kl _g Z k Zg dp by - a Z xjb ^b q_kd b l_ e b pZ b _ ^ g heb qg bl_ l t j]h p b j Zaf _j g Z h i j_^ _e _g by i hf Ze t d j Zaf _j ^ Zg td ghg _i hf Ze dh h l e (2) B af - > < [ j 1 08 h l 2 007 ] kb eZ h l 19.12.2007 ] I jb g Zj mr _g b_ i h Ze 1 , d h ]Z lh j_]b klj b jZg hlh e b p_ _ b a^ Ze h b eb h lj Zab eh ^ Zg tqg by ^ hdm f _g l i _j b h^ Z k e _^ Zs ^ Zg tqg by i_j b h^ dh c lh ^hdm f _g lt l _ ke _^ Ze h ^Z [t ^_ ba^ Z^ _g beb hlj Za_ g ]e h[ ZlZ kt hl _lg h bf ms _kl _g ZlZ k Zg dp by _ j Zaf _j 2 5 g Z k lh h l h i j_^ _e _g by i hf Ze t d j Zaf _j ^ Zg td g h g _ ihf Ze dh h l e Qe 183. (1) B af - > < [ j 108 h l 2007 ] k b eZ h l 19.12.2007 ] E bp_ d h _lh g _ _ j _]b klj b jZg h ih lh ab aZ d h g b ba^ Z^ _ ^Zg tq_g ^hdm f _g l dh c lh ihkh q b ^Zg td k_ gZd Za Z k ]e h[ Z - aZ nbab q_kd b l_ e b pZ d h b lh g _ k Z l t j]h p b b eb b f ms _kl _g Z k Zg dp by - aZ x jb ^b q_kd b l_ e b pZ b _^ g heb qg bl_ l t j]h p b j Zaf _j g Zi hkh q _g by ^ hdm f _g lZ ^ Zg tdg hg _i hf Ze dh h l e (2) B af - > < [ j 1 08 h l 2 007 ] k b eZ h l 19.12.2007 ] I jb i hlh jg h g Zj mr _g b_ i h Z e 1 jZaf _j t l g Z ] e h[ ZlZ b eb b f ms _kl _g ZlZ k Zg dp by _ ^ m dj Zlg byl j Zaf _j g Z g _g Zq b ke _g by ^ Zg td g h g_i hf Ze dh h l e Qe 1 84. 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