Permanent establishment is:Any definite place (owned, rented or used on another ground), through which the foreign company implements fully or partially an economic activity in Bulgaria. Examples for permanent establishment: place of management, branch, trade representative office registered in the country; office; chamber; studio; factory; workshop (factory); shop; storehouse for [...]
Independent economic activity is the activity of producers, traders and persons providing services, including in the field of mining and agriculture, as well as the exercise of a free profession, including a private bailiff and notary. It is also any activity carried out regularly or in occupation for remuneration, including [...]
Accredited (fiscal) representative of a foreign person can be only an able-bodied natural person with a permanent address or permanent residency in Bulgaria or a local legal entity that is not in liquidation or has not been declared bankrupt and has no due and unpaid tax and social security contributions [...]
Place of transaction is the occasion from taxable perspective related to an exact location where the activity of buying/selling goods and/or rendering/receiving services is happening. The place of transactions can be either in Bulgaria or outside the territory of the country.
The VAT Mini One Stop Shop (MOSS) is an optional scheme that allows you to account for VAT in just one EU country. If you supply cross-border telecommunication, television and radio broadcasting, or digital services to non-taxable persons, you may be eligible for the scheme. Services covered under the MOSS [...]