As from 1 January 2015, new rules for VAT on telecommunications, broadcasting and electronic services came into force within the whole European Union. The services concerned will always be taxed in the country where the customer belongs – regardless of whether the customer is a business or consumer – regardless of whether the supplier based in the EU or outside. The change in place of supply rules concerns only digital services, being telecommunications, radio and television broadcasting and electronic services, supplied to private consumers. These can be, for example, phone or satellite TV subscriptions, downloadable software, songs or e-books. Any other e-commerce activity is not covered by the change so far. For instance, distance selling of physical goods or of other services that involve human intervention, even though the communication is done by email (i.e. legal services carried out at distance; education at distance involving assistance by the teacher) are not covered by the changes. 

The mini One Stop Shop system (MOSS) is into force on 1 January 2015 and will allow taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. 

The concept of a taxable person in relation to the mini One Stop Shop (MOSS):

• Under the Union scheme, a taxable person is a business (be it a company, a partnership or a sole proprietor) which has established its business or has a fixed establishment in the territory of the EU. The taxable person cannot use the mini One Stop Shop for supplies made in any Member State in which it has an establishment (business establishment or fixed establishment).
• Under the non-Union scheme, a taxable person is a business (be it a company, a partnership or a sole proprietor) which has not established its business in the EU, nor has a fixed establishment there, and it is not registered or otherwise required to be identified for VAT in the EU. 

A taxable person who opts to use MOSS is required to register in the Member State of identification. For the Union scheme this Member State will be the Member State in which the taxable person has established its business. For the non-Union scheme, the taxable person (who has neither a business establishment, nor a fixed establishment, nor is registered or otherwise obliged to register, in the EU1 ) can choose any Member State to be the Member State of identification. That Member State will allocate an individual VAT identification number to the taxable person (using the format EUxxxyyyyyz).

This is one stop shop solution, valid for the whole EU and we could offer to you full MOSS service including registration, submission of VAT returns, payment processing and tax representation.  

You may start trading but you cannot charge or claim VAT unless you are VAT registered. If your business is established in another EU Member State or non-EU country (USA, Canada, Russia for example), and deliver goods or services to EU, you can optimise your income with VAT registration. Please note that you may be required by the law to become registered for VAT in EU. In order to do this you need local tax representative. As your tax representative we will look after all your EU VAT/tax affairs from registration to dealing with the VAT inspectors. This service will be particularly attractive to other EU Member States and Russian/US businesses wishing to sell goods and services electronically  without having an establishment in the EU (distance sales).

Note for non-EU business

With your Bulgarian VAT registration you may deliver your goods to any other European Member State.

We can offer you the following options:

• VAT Registration in Bulgaria (recommended solution)

• VAT Registration in EU Members State of your choice (through our partner network)

Please note that we are part of the largest European network of TAX and VAT compliance consultants. We are working with very experienced TAX lawyers, consultants and experts in each European Member State. 

As from 1 January 2015, new rules for VAT on telecommunications, broadcasting and electronic services came into force within the whole European Union. The services concerned will always be taxed in the country where the customer belongs – regardless of whether the customer is a business or consumer – regardless of whether the supplier based in the EU or outside. The change in place of supply rules concerns only digital services, being telecommunications, radio and television broadcasting and electronic services, supplied to private consumers. These can be, for example, phone or satellite TV subscriptions, downloadable software, songs or e-books. Any other e-commerce activity is not covered by the change so far. For instance, distance selling of physical goods or of other services that involve human intervention, even though the communication is done by email (i.e. legal services carried out at distance; education at distance involving assistance by the teacher) are not covered by the changes. 

The mini One Stop Shop system (MOSS) is into force on 1 January 2015 and will allow taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. 

The concept of a taxable person in relation to the mini One Stop Shop (MOSS):

• Under the Union scheme, a taxable person is a business (be it a company, a partnership or a sole proprietor) which has established its business or has a fixed establishment in the territory of the EU. The taxable person cannot use the mini One Stop Shop for supplies made in any Member State in which it has an establishment (business establishment or fixed establishment).
• Under the non-Union scheme, a taxable person is a business (be it a company, a partnership or a sole proprietor) which has not established its business in the EU, nor has a fixed establishment there, and it is not registered or otherwise required to be identified for VAT in the EU. 

A taxable person who opts to use MOSS is required to register in the Member State of identification. For the Union scheme this Member State will be the Member State in which the taxable person has established its business. For the non-Union scheme, the taxable person (who has neither a business establishment, nor a fixed establishment, nor is registered or otherwise obliged to register, in the EU1 ) can choose any Member State to be the Member State of identification. That Member State will allocate an individual VAT identification number to the taxable person (using the format EUxxxyyyyyz).

This is one stop shop solution, valid for the whole EU and we could offer to you full MOSS service including registration, submission of VAT returns, payment processing and tax representation.  

VAT (Value Added Tax), is a tax that is charged on most business transactions in the European Union. Businesses add VAT to the price they charge when they provide goods and services to both business customers and final consumers. Business customers are entitled to recover the VAT they pay on their purchases in most cases. VAT as a tax is charged to final consumers, in a similar way that sales tax is payable by consumers in the USA. It makes perfect sense to ensure pay-back of legally recoverable VAT from another EU Member State with which you trade - whatever the size of your organization. We are your One Stop Shop for VAT recovery in Bulgaria and in all the European Union.

We manage and secure your VAT refunds in 28 European Member States.

If you are already registered for VAT in a Member State of the European Union and in certain situations, you may buy goods or services directly in another european MS  for which most probably you will be asked to pay VAT. This should not happen if you buy goods for intra-community trade, but it may apply if, for example, you take part in a trade exhibition or your trucks are refueling from gas-stations.

In such situations you may be able to reclaim the VAT from the TAX authorities if:

• the VAT was paid on goods or services for your business;
• you do not make taxable supplies in the other country; and
• you have no place of business or other residence there.

Procedure for VAT Refund