Intra-Community acquisition is the acquisition of the right of ownership over a good and of any other right to dispose of the good as owner, as well as the actual receipt of the good in the cases of right of ownership transfer (leasing, consignment and etc.), which is sent or [...]
Goods within the meaning of the VAT Law are any movable and immovable properties, including electricity, gas, water, heat or refrigeration and the like, as well as standard software. From the definition of Goods are excluded the money in circulation and the foreign currency used as a means of payment. [...]
A service within the meaning of the VAT Law is anything that has value and is different from a commodity, from money in circulation and from foreign currency used as a means of payment.
Taxable supply is any supply of goods or services when it is made by a taxable person under the VAT Law and has a place of transaction on the territory of Bulgaria, as well as the supply taxable at zero VAT rate when the place of transaction is outside the [...]
Tax liable person: Tax liable person is any person physical or legal who carries out an independent economic activity, regardless of its objectives and results. Tax non-liable person: The state and the local authorities for all their activities or supplies performed by them in their capacity as a state or [...]