Through Fiscal representative might be registered:
– Foreign person, which DOES NOT have a permanent unit on the territory of Bulgaria, whereby to execute economic activity. The foreign person shall meet the conditions of VAT Act for compulsory or voluntary registration. The branches of foreign companies are not included here and shall be registered under the general provisions of VAT Act.
– Foreign person which IS NOT settled on the territory of Bulgaria but executes taxable supplies with place of supply on the territory of Bulgaria. The foreign person shall meet the conditions and the provisions of VAT Act for compulsory or voluntary registration.
In compliance with art.133, para 4 from the VAT Act upon termination of the contract for Fiscal representation, the foreign person is obliged in a term of 14 days form the event day to assign a new Fiscal representative. If the person is not able to find a new Fiscal representative then the authorities of the National Revenue Agency shall determine his VAT liabilities in compliance with art.102, para 3 and 4 from the VAT Act.
The Foreign persons which execute services under chapter 18 from the VAT Act – TAXATION OF SERVICES’ SUPPLY VIA INTERNET EXECUTED BY PERSONS NOT-ESTABLISHED IN THE EUROPEAN COMMUNITY, shall not be registered for VAT through Fiscal Representative.
