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National Revenue Agency (NRA) published on its website guide on value added tax.

Download: VAT Manual

The manual was prepared to facilitate citizens and businesses and employees of NIA under the application of the tax legislation on value added tax.

The book is structured thematically in ten chapters. Have consistently addressed the general principles and scope of VAT, definitions of taxable event chargeability of tax, tax base, the right to deduct tax credit obligations on the taxable persons and others. In the last tenth chapter describes the effects of specific tax regimes, such as levying VAT on second-hand goods, subsidies and finansiraniyata item n.

For more easily and quickly perception guidance information in the manual is presented through detailed diagrams and examples. In the book is a summary and practice of the Court of Justice in connection with the implementation of VAT within the community.

The manual is a useful guide for all customers of NRA who want to get acquainted with the nature, scope of action in levying the particularities of goods and services to value added tax. He has no status or indication of opinion and not binding for implementation by the authorities in earnings revisions in the VAT. The book aims to help employees and customers of the NRA of the agency in understanding and deepen knowledge about the nature and mechanism of action of value added tax.

The manual on value added tax was created under a project between the National Revenue Agency of the Republic of Bulgaria and the General Tax Directorate of the Republic of France.