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Confirmation of Goods Receipt(when this information is not filled in the CMR) for VAT purposes in Bulgaria.

Legal requirements:
Goods and documents
Published 11.12.2013

Documents Certifying Intra-Community Supply of Goods

(Article 45 – Regulations for Application of the Value Added Tax Act)

For the purposes of proving an intra-Community supply of goods, the supplier shall have the following documents:

1. A document on the supply:

(a) an invoice on the supply stating, where the recipient is registered for VAT purposes in another Member State, the VAT identification number of the recipient issued by a Member State under which the service was effected thereto;

(b) a memorandum under Article 117 (2) of the Act – in the cases of intra-Comunity supply under Article 7 (4) of the Act;

(c) a document under Article 168 (8) of the Act – where the supplier is a natural person other than a sole trader and is not registered under the Act.

2. Documents proving dispatch or transport of the goods from the territory of the country to the territory of another Member State:

(a) (Supplemented, SG No. 10/2011, effective 1.02.2011) a transport document or written confirmation by the recipient or a person authorized thereby, certifying the receipt of the goods on the territory of another Member State – where the transport is effected by the recipient or by a third party at the expense of the recipient; the written confirmation shall indicate the date and place of receipt, the type and quantity of the goods, the type, make and registration number of the vehicle with which the transport is effected, the name of the person that handed over the goods;

(b) a transport document certifying the receipt of the goods on the territory of another Member State – where the transport is effected by the supplier or by a third party at the expense of the supplier.

Documents Certifying Triangular operations

(from the normative act)

Article 9. (2) To prove the circumstances under Article 62 (5) of the Act the intermediary in a triangular operation shall have the following documents:

1. an invoice issued by the transferor in the triangular operation, stating the VAT identification number of the intermediary under Article 94 (2) of the Act;

2. (supplemented, SG No. 101/2006) an invoice under Item 1 of Article 79 (2) issued by the intermediary in the triangular operation, specifying the VAT number of the acquirer in the triangular operation, issued by the Member State wherein the goods arrive;

3. a VIES return for the relevant tax period in which the supply is declared in respect of which the invoice under Item 2 has been issued;

4. (supplemented, SG No. 10/2011, effective 1.02.2011, amended, SG No. 15/2012, effective 21.02.2012) a written confirmation by the acquirer in the triangular operation, certifying the receipt of the goods, indicating the date and place of receipt, the type and quantity of the goods, and alternatively the type, make and registration number of the vehicle with which the transport is effected, the name of the person who handed over the goods, or in the cases of transportation of goods via courier services, the number of the bill of lading.

(3) If the intermediary in the triangular operation fails to obtain the documents under Paragraph 2 until the end of the tax period following the tax period in which the tax on the intra-Community acquisition under Article 62 (2) would become chargeable, it shall be considered that the place of intra-Community acquisition is the territory of the country whereof the tax becomes chargeable from the intermediary.

(4) In the cases referred to in Paragraph 3 the tax shall become chargeable on the last day of the tax period following the tax period during which the tax on the intra-Community acquisition under Article 62 (2) of the Act would become chargeable and shall be charged by the intermediary by issuing a memorandum under Article 117 (2) of the Act.

(5) (Amended, SG No. 39/2008) The memorandum under Paragraph 4 shall be issued within 15 days effective as from the date on which the tax under Paragraph 4 became chargeable.

link:http://evristika.eu/en/en-goods-and-documents/