20 years together

December 2009

31 December 2009

The Law for Amendment and Supplementation (LAS) of the Value Added Tax Act (VATA) was promulgated in SG issue 95 dated December 1, 2009 and takes effect as of January 1, 2010. ASA to VATA brings in the requirement for obligatory specification of an e-mail address for correspondence with the National Revenue Agency (NRA).

Pursuant to art. 101, para 1 of the VATA the VAT registration is initiated with the application for registration filed in the competent Territorial Administration (TA) of the NRA. The application should be submitted by the obligated person or the one that is entitled to be registered under the VATA. The new para 5 of art. 101 of the VATA explicitly brings in the obligation for specification of an e-mail address for correspondence as it is also stated that in case the obligated person has not provided an e-mail address to the Registry Agency such should be specified in the application for VAT registration. Persons who have already been registered under VATA as of the date of coming into force of the LAS of the VATA are now obliged to specify an e-mail address for correspondence within a three-month term. An e-mail address might be submitted either at the Registry Agency, or at the competent Territorial Administration of the NRA. In case the obligated person prefers the second option, they have to file an application for which no specific form is required. The application may also be filed electronically.

When the e-mail address changes, the person should notify the NRA in a seven-day term unless the change has already been announced at the Registry Agency.

A new penalty provision, namely art. 176, para 5 of the VATA related to the requirement for announcement of an e-mail address at the NRA is provided. According to the said provision the competent revenue authority is entitled to refuse to register or to terminate the registration procedure of a person who does not specify an e-mail address for correspondence for a period longer than three months as of the date of origination of the obligation for notification.

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Ordinance No N-3 of December 3, 2009 on the Order of Performing Identification and Keeping the Register of Movable Cultural Valuables was promulgated in SG, issue 101 dated December 18th, 2009.

Identification is an activity by which commissions of national and regional museums judge whether certain immaterial or material piece of evidence meets the criteria for cultural valuable, and its classification and categorization pursuant to the Cultural Heritage Act. Register of movable cultural valuables and database with the information about them is being established and kept by the Ministry of Culture.

The Ordinance defines which movable objects are liable to obligatory identification and registration. Onerous deeds with movable cultural valuables, which are property of natural persons and legal entities, can be made only after their identification and recording into the Register of Movable Cultural Valuables. The same applies to obtaining of license or certificate for import and temporary import.

The procedure for identification of cultural valuables is described in the Ordinance: cases in which the manager of the relevant by its subject museum orders identification ex officio or upon a request; members of the commission for performing identification and order of its meetings; legal relevance of the results from identification by expert decision; certifications; payments in due course.

The Ordinance specifies also the order of keeping the Register of Movable Cultural Valuables, which is a unified electronic database, whose maintenance is imposed to the Cultural Heritage Department at the Ministry of Culture. In cases contemplated by the law, the Minister of Culture or the manager of the museum gives an order for recording into the Register ex officio or upon a request, and the Ordinance specifies the circumstances which are liable to recording.

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Ordinance Н-9 dated December 18, 2009 concerning the refund of value added tax (VAT) of tax liable persons not established in the member state upon refund but establishes in other member state of the Community was promulgated in SG issue 101 as of December 18, 2009. The Ordinance has taken effect on January 1, 2010 and it specifies the conditions and procedure for refund of levied VAT to tax liable persons established and registered under VAT act in another member state of the Community, for purchased goods, services delivered and import accomplished on the territory of the state, as well as the conditions and procedure for refund of VAT to tax liable persons established in the country and registered under the Bulgarian VAT Act, for purchased goods, services delivered and import accomplished on the territory of other member state on the Community.

Persons settled in member state and registered under VAT are entitled to claim refund of VAT no later than September, 30 of the calendar year in which the right of refund has emerged. The period of refund is a period of three calendar months and/or one calendar year. In four-month term as of the receiving of the request for refund the competent tax authority shall issue its decision for approval or refusal of the demand for refund. The decision for refusal of the request for full or partial refund of VAT is subject to an appeal under the procedure for appeal of deduction and refund acts pursuant to Art. 152 and following of Tax and Insurance Procedure Act.

The tax liable persons settled on the territory of the state who claim a VAT to be refunded from another member state of the Community for levied goods purchased, services delivered or import accomplished on the territory of the state should meet the requirements of the state upon refund. The rights and obligations of these tax liable persons as well as the periods in which the refund should be claimed is to be regulated in the legislation of the member state upon refund.

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