{"id":887,"date":"2022-08-08T14:00:00","date_gmt":"2022-08-08T11:00:00","guid":{"rendered":"https:\/\/pservice.bg\/?p=887"},"modified":"2022-08-09T17:11:58","modified_gmt":"2022-08-09T14:11:58","slug":"delivery-online-shops","status":"publish","type":"post","link":"https:\/\/pservice.bg\/en\/2022\/08\/08\/delivery-online-shops\/","title":{"rendered":"Should VAT be charged on delivery to a third country?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"887\" class=\"elementor elementor-887\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e270ba elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"7e270ba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4771ff8\" data-id=\"4771ff8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fff914c elementor-widget elementor-widget-image\" data-id=\"fff914c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"576\" src=\"https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-768x576.jpg\" class=\"attachment-medium_large size-medium_large wp-image-892\" alt=\"\" srcset=\"https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-768x576.jpg 768w, https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-300x225.jpg 300w, https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-1024x768.jpg 1024w, https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-1536x1152.jpg 1536w, https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-2048x1536.jpg 2048w, https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-16x12.jpg 16w, https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-800x600.jpg 800w, https:\/\/pservice.bg\/wp-content\/uploads\/2022\/08\/alan-w-lAqf-_-6ovM-unsplash-700x525.jpg 700w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ff544d8\" data-id=\"ff544d8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d550229 elementor-widget elementor-widget-text-editor\" data-id=\"d550229\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"background-color: #ffffff;\">The number of ecommerce businesses operating on the territory of Bulgaria is increasing immeasurably.\u00a0<\/p><p style=\"background-color: #ffffff;\">With each order, cases are possible that affect VAT taxation according to the country of delivery.\u00a0<\/p><p style=\"background-color: #ffffff;\">In Project Service, we had a case study to answer the following question:\u00a0<\/p><h4 style=\"background-color: #ffffff;\"><b>Should sales made to individuals from a third country be considered \"exports\" and supplies be zero-rated pursuant to Art. 28 of VAT?\u00a0<\/b><\/h4><p style=\"background-color: #ffffff;\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-656984f elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"656984f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-098909c\" data-id=\"098909c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b12594 elementor-widget elementor-widget-text-editor\" data-id=\"5b12594\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>According to Art. 28 of <b>VAT zero-rated delivery is<\/b>:<br><\/p>\n<p>1. delivery of goods that are sent or transported from Bulgaria to a third country (outside the European Union)<b>&nbsp; at the supplier's expense.&nbsp;<\/b><\/p>\n<p>2. delivery of goods from a third country to Bulgaria at the expense of the recipient, if<b> the recipient is a person who is not established on the territory of the country&nbsp;<\/b><\/p>\n<p>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<\/p>\n<p>However, in order to apply the zero rate, the following requirements under Art. 28 of VAT:<\/p>\n<p>1. The supplier shall transfer the right of ownership or other real right to the goods<b>, i.e. that there is delivery under Art. 6 of the law<\/b><\/p>\n<p>2. The goods to be sent or transported from the place on the territory of the country (Bulgaria) to a third country <b>by or on behalf of the supplier&nbsp;<\/b><\/p>\n<p>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, <b>if the recipient is a person who is not established on the territory of the country<\/b><\/p>\n<p>\u0417<u>and to prove the delivery under Art. 28, the supplier should have the following documents:<\/u><\/p>\n<p>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<\/p>\n<p>2. invoice for the delivery<\/p>\n<p>3. document for the transport of the relevant goods&nbsp;<\/p>\n<p><b>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.&nbsp;<\/b><\/p>\n<p>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 <b>20 percent.&nbsp;<\/b><\/p>\n<p>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).<\/p>\n<p>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).<\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Familiarize yourself with the requirements regarding online trade with third parties and the relevant norms to be observed under Article 28 and 21.<\/p>","protected":false},"author":3,"featured_media":892,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-13"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.3 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u0422\u0440\u044f\u0431\u0432\u0430 \u043b\u0438 \u0434\u0430 \u0441\u0435 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0432\u0430 \u0414\u0414\u0421 \u043d\u0430 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u0434\u043e \u0442\u0440\u0435\u0442\u0430 \u0441\u0442\u0440\u0430\u043d\u0430?<\/title>\n<meta name=\"description\" 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