Bulgaria - Self-Invoicing in Different EU Member States

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The National Revenue Agency in Bulgaria has recently confirmed that self-billing is acceptable when both the supplier and customer are established in two distinct EU Member States.

Additionally, if the supply of a service to a recipient established in another Member State takes place in another Member State, the documentation needs to comply with the rules of the country where the supply is made.

The documents provided by foreign clients should be valid for Bulgarian VAT purposes and declared in the sales register, VAT declarations and VIES of the Bulgarian supplier.

Should you require any VAT assistance in Bulgaria, or require any international VAT assistance, please contact us.

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