Tax disputes and appeals against NRA assessments
When the National Revenue Agency issues an assessment you disagree with, or refuses a VAT refund, time is short. Our team includes former tax auditors who know how these cases are built, and how they are won.
Who it’s for
- Companies under tax audit or facing an assessment
- Foreign businesses whose Bulgarian VAT refund was refused
- Directors and finance managers concerned about personal liability
Tax litigation in Bulgaria is formal, detailed and strict on deadlines. A revision act can be appealed in whole or in part within 14 days of being served, and an administrative appeal does not suspend its enforcement. Getting the first response right matters.
Our appeals are handled by our own consultants: tax lawyers and former tax auditors. We review the assessment and the case law, find where the authority’s position is weakest, and represent you through the administrative appeal and, if needed, before the administrative courts. We have won a large number of cases.
What’s included
- Review of tax audit findings and revision acts
- Administrative appeals within the NRA
- Representation before the administrative courts
- Appeals against refused VAT refunds
- Limiting the personal liability of directors and finance staff
- Training for finance teams on recent changes in tax and VAT law
How it works
- Case reviewWe review the assessment, your documents and the relevant case law.
- StrategyWe decide which points to contest and how, and tell you plainly what is realistic.
- AppealWe prepare and file the appeal on time and represent you before the NRA.
- CourtIf the appeal is rejected, we can take the case to the administrative court.
Common questions
How long do I have to appeal a revision act?
14 days from the date the revision act is served on you. The appeal is filed through the competent territorial directorate of the NRA and decided by the Appeals and Tax and Social Security Practice directorate. Contact us as soon as you receive the act.
Does an appeal stop the NRA from collecting the tax?
Not automatically. An administrative appeal does not suspend enforcement of the revision act, which is why the response needs planning from the start.
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