Questa guida offre una panoramica dell'IVA in Bulgaria, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno della Bulgaria.
è l'aliquota IVA fissa della Bulgaria, che contribuisce a uno dei rapporti IVA/PIL più elevati dell'UE.
Le imprese straniere che sostengono spese soggette a IVA in Bulgaria possono richiederne il rimborso.
Fai affari in Bulgaria? Dovrai rispettare le norme della legge bulgara sull'IVA.
La registrazione è richiesta solo quando la tua attività supera la soglia prevista in Bulgaria.
La Bulgaria applica l'IVA sui servizi digitali in base alla posizione del consumatore, utilizzando in genere il sistema OSS per i servizi transfrontalieri dell'UE.
Le imprese straniere possono richiedere il rimborso dell'IVA in Bulgaria sulle spese ammissibili quali alloggio, trasporti (comprese le tariffe dei taxi e dei mezzi pubblici), quote di partecipazione a conferenze e altre spese relative all'attività commerciale. Per poter beneficiare del rimborso, le richieste devono essere accompagnate da fatture conformi e soddisfare le norme IVA bulgare e gli standard di documentazione stabiliti dalle autorità fiscali.
Fatture IVA accurate sono fondamentali per ottenere il rimborso dell'IVA bulgara. Le fatture devono riportare il numero di partita IVA bulgara del fornitore, applicare l'aliquota IVA bulgara corretta e soddisfare i requisiti locali in materia di formato e contenuto. Informazioni mancanti o errate possono causare ritardi o il rifiuto delle richieste di rimborso IVA estera.
Le società straniere devono completare la registrazione IVA bulgara tramite l'Agenzia delle Entrate Nazionale quando hanno una presenza o un obbligo fiscale in Bulgaria. Una volta approvata, l'azienda riceverà un numero di partita IVA bulgaro (denominato anche VAT ID Bulgaria) necessario per emettere fatture conformi e richiedere il rimborso dell'IVA locale sulle spese aziendali ammissibili.
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities individually. When integrated, they […]
Is There VAT on Software and SaaS Subscriptions? What Buyers Need to Know Most finance teams have faced the same issue: an invoice lands for a new SaaS (Software as a Service) tool, and it is not obvious whether VAT should be charged on it, who is responsible for it, or whether it can be […]
Fiscal Representative in France: What Non-EU Businesses Need to Know Many businesses trading in France are required to appoint a fiscal representative to maintain VAT compliance. Whether you are importing goods, storing stock, or selling to French consumers, understanding this obligation before you operate is significantly easier than discovering it after the fact. Key Takeaways […]
VAT IT listed as a Pre-Approved e-Invoicing Service Provider (ASP) by the UAE Ministry of Finance: What Businesses Need to Know VAT IT is proud to announce that we have officially been listed by the UAE Ministry of Finance as a Pre-Approved e-Invoicing Service Provider (ASP). This recognition confirms that VAT IT has successfully […]
8 Best VAT Registration Services for Non-EU Businesses Entering the EU and UK Entering the EU or UK market is a significant commercial milestone. Getting VAT registration right from the outset is what determines whether that milestone becomes a launchpad or a liability. For non-EU businesses, VAT registration is not a straightforward administrative task. […]
8 Best IOSS Solutions for Non-EU E-Commerce Sellers If you are an e-commerce seller, registering with the EU’s Import One Stop Shop (IOSS) is a must. IOSS was created with the goal of simplifying VAT declaration and payment for distance sales of imported goods valued at €150 or less. Traditional VAT collection sees the customer […]
Over 70,000 Businesses Use Ramp. Most Are Missing the VAT They Could Be Recovering. Ramp consolidates corporate cards, expenses, and accounts payable into one platform. Over 70,000 businesses use Ramp because it captures, categorises, and codes every transaction in real time, giving finance teams structured, audit-ready data across all spend. What most of those […]
VAT Penalties and Late Payment Surcharges: What HMRC’s New Rules Mean for You Missing a VAT deadline used to mean an immediate financial surcharge. Under HMRC’s new regime, the system works differently, and in some ways more harshly for businesses that fall into patterns of late submission or payment without realising the consequences are building […]
Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
