According to Art. 28 of VAT zero-rated delivery is:

1. delivery of goods that are sent or transported from Bulgaria to a third country (outside the European Union)  at the supplier's expense. 

2. delivery of goods from a third country to Bulgaria at the expense of the recipient, if the recipient is a person who is not established on the territory of the country 

3. when the goods are planned for loading, equipping and supplying vessels and aircraft that are used for sports and entertainment purposes or for personal needs

However, in order to apply the zero rate, the following requirements under Art. 28 of VAT:

1. The supplier shall transfer the right of ownership or other real right to the goods, i.e. that there is delivery under Art. 6 of the law

2. The goods to be sent or transported from the place on the territory of the country (Bulgaria) to a third country by or on behalf of the supplier 

3. The goods to be sent or transported from the place on the territory of the country to a third country by or on behalf of the recipient, if the recipient is a person who is not established on the territory of the country

Зand to prove the delivery under Art. 28, the supplier should have the following documents:

1. a customs document in which the supplier is listed as the exporter of the goods, certifying the departure of the goods from the customs office of departure or another document certifying the export, in cases where it is possible not to submit a customs document, according to the customs legislation

2. invoice for the delivery

3. document for the transport of the relevant goods 

From what has been explained so far, we can conclude that in order to apply a zero tax rate, the conditions of Art. 28 of the VAT Act and in the presence of the documents specified in Art. 21 para. 1 of the VAT Act. 

Please note that if a company does not obtain the relevant documents by the end of the calendar month following the calendar month in which the delivery tax became due, on the basis of Art. 39, it is considered that the supply is taxable at a rate 20 percent. 

In this case, the tax is charged by the supplier by issuing a protocol under Art. 117, paragraph 2 of the law, which is issued within 15 days, starting from the last day of the calendar month following the calendar month in which the delivery tax became due (art. 39, paragraph 2 and paragraph 3 of PPZDSDS).

When the supplier subsequently obtains the necessary documents, he corrects the result of the application of paragraphs 1 and 2 by canceling the protocol. No new protocol is issued for the cancellation. The cancellation is carried out within 5 days, starting from the date on which the person obtained the necessary documents (Art. 39, Para. 4 and 5 of the Personal Data Protection Act).