Name of law Law for addition of the value added tax act Name of Bill a bill amending and supplementing the law on value added tax date of acceptance 21/05/2015 number/year Official Gazette 41/2015 Decree No 101
On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria
To be published in the Official Gazette the law for addition of the value added tax Act, passed by the National Assembly of HLÌÌI 21 may 2015.
Issued in Sofia on May 29, 2015.
The President of the Republic: Rosen Plevneliev
Stamped with the State seal.
Minister of Justice: Hristo Ivanov
the addition of the value added tax Act (promulgated, SG. 63 06; amend., SG. 86, 105 and 108 of 2006; the Decision the Constitutional Court No 7 of 2007 – issue 37 of 2007; amend., SG. 41, 52, 59, 108 and 113 in 2007, 106/2008 12/23, 74 and 95 from 2009. , PC. 94 and 100 by 2010, PC. 19, 77 and 99 from 2011, issue. 54, 94 and 103 by 2012 PCs. 23, 30, 68, 98, 101, 104 and 109 in 2013, PCs. 1 by 2014, PC. 105 and 107 of 2014)
§ 1. In art. 92, para. 3 item 3 is created:
"3. the individual has the means to construct the analysis, management, maintenance and operation of water and sewerage systems and facilities in the execution of water projects under priority axis 1 of operational programme environment 2007 – 2013", pending the completion of their construction; ".
§ 2. In the transitional and final provisions establishes the § 15: "§ 15. Municipalities, registered under this law, who have not exercised their right to tax credit deduction, within the time limit under art. 72 for charged after January 1, 2007. value added tax received by them for deliveries of goods or services for the construction of Sewerage Systems and facilities in the execution of water projects, including under priority axis 1 of operational programme environment 2007 – 2013 ", may exercise the right to a tax credit for those supplies."
Transitional and final provisions
§ 3. (1) the municipalities exercising their right under § 15 of the transitional and final provisions, as submitted to the competent territorial Directorate of the National Revenue Agency declaration-list according to a form in accordance with the application in the following terms:
1. from the entry into force of this law until 31 July 2015 – the supply for which the tax has become exigible during the tax periods from January 2007 to November 2013, including;
2. from 1 January 2016 until 31 July 2016 – for supplies received, for which the tax has become exigible during the tax periods after 1 December 2013.
(2) for which the tax has been exercised right of tax credit pursuant to para. 1, the provision of art. 79, para. 8 does not apply.
§ 4. (1) The date of conclusion of the contract in accordance with art. 198 p, al. 1 of the law on water or other contract for consideration provide water and sewerage systems and facilities built in the execution of water projects, including under priority axis 1 of operational programme environment 2007 – 2013 ", but not later than 31 December 2015, is not a supply of a good or service:
1. provision of community to Vick's assets operator for housekeeping, maintenance and operation;
2. implementation of Vic operator of the maintenance and repair of the assets and undertaking of it an obligation to shout out the service.
(2) where, after 31 December 2015 is not contracted by the procedure of art. 198 p, al. 1 of the law on water or other contract for consideration provide plumbing systems and equipment at the time of the submission of the same by the municipality for the management, maintenance and operation of the water operator against the maintenance thereof, at the date of occurrence of the tax event: 1. for delivery by the municipality to Vic operator taxable amount is equal to the depreciation of the assets, which would have been charged by Plumbing the operator by the procedure of art. 198 p, al. 3 of the law on water;
2. for the supply of water and sewerage operator to the municipality, the taxable amount shall be equal to the taxable amount on the acquisition or cost price of the product, in cases where the product is imported – the taxable amount on importation or on the direct costs incurred in connection with the performance of services associated with the maintenance and repair of the assets.
(3) the tax event of delivery under para. 2, paragraphs 1 and 2 arises at the end of each calendar year.
§ 5. (1) the Ministry of environment and waters until 31 July 2015. provide information to the National Revenue Agency by municipalities for the size of the product to return funds paid out of the operational program "environment 2007-2013" to finance the value added tax levied by municipalities received for supplies of goods and services in the execution of water projects under priority axis 1 of this program , specifying data for each delivery individually, as in columns 2-7 of the annex to § 3, para. 1, and the bank account to which we need to translate the returned funds.
(2) to the extent of the amount referred to under para. 1 value added tax refund, subject to the application of § 3 shall be recoverable by the municipality through the transfer to the bank account specified by the Ministry of environment and water, without set-off shall be carried out by the order of the tax-insurance procedure code with cross-obligations of the municipality, and the rest of the tax refund, if any, shall be recovered by the municipality in accordance with art. 128 – 129 of the tax-insurance procedure code.
(3) in the cases referred to in para. 2 the provision of art. 92 does not apply, as the tax is refundable within:
1. until 31 December 2015 – a tax referred to in filed by 31 July 2015 Declaration-inventory;
2. until 31 December 2016 – a tax referred to in filed by 31 July 2016 inventory declaration.
(4) Claims between the municipalities and the Ministry of environment and waters arising from inaccuracies in the amounts for which it is provided information pursuant to para. 1 shall be settled in the normal manner.
§ 6. (1) it is believed that the lawful exercised the right of tax credit deduction municipalities that, within the time limit under art. 72 have exercised the right of tax credit for charged after January 1, 2007. value added tax received by them for supplies of goods and services in the execution of water projects, including under priority axis 1 of operational programme environment 2007-2013 ".
(2) paragraph 1 shall apply also to nepriklûčilite on the date of entry into force of this law the administrative and judicial proceedings.
§ 7. In the case of an individual entered into an administrative act on the basis of which has not been recognized the right to tax credit deduction for obtained in implementation of water projects, including under priority axis 1 of operational programme environment 2007 – 2013 ", supplies of goods and services, the municipality may exercise his right of deduction of tax credit nepriznatiâ in the order and within the time limit under § 3.
§ 8. Bank Bankruptcy Act (promulgated, SG. 92 of 2002; amended 67/2003, 36/2004, no. 31 and 105 by 2005, issue 30, 34, 59 and 80 in 2006 and 53/59 of 2007, 67/2008 No. 105 from 2011, no. 98 of 2014 and 2015 from 22) following amendments and supplements shall be made :
1. In art. 12 (a):
(a)) in the Al. 2, item 8 Finally added "including asking an order for immediate implementation by the procedure of art. 418 of the civil procedure code on the basis of an extract from the books ";
(b)) in the Al. 4, the words "and of art. 41, para. 1, item 1 – 3, 5 and 6, al. 2, item 1 – 5 and para. 3 – 6 ' shall be replaced by "art. 41, para. 1, item 1 – 3, 5 and 6, al. 2, item 1 – 5 and para. 3 – 6, art. 57, art. 59, para. 7 and art. 60, para. 4. "
2. In art. 57 Al is created. 6:
"(6) in a case which leads to collection of receivables of the Bank the claims under para. 3, as well as to the Al. 5 the State fee shall not be collected in advance. "
3. In art. 59 Al is created. 7:
"(7) the claims under para. 3 and 5 shall not collect State tax in advance. If the action be respected, next to state tax is collected from convicted leader, and if the claim is rejected, the State fee shall be collected by the bankruptcy estate. "
4. In art. 62 al. 2 shall be amended as follows:
"(2) the claims under para. 1 be brought before the Court in the Bankruptcy Act and no State tax is collected in advance. If the action be respected, next to state tax is collected from convicted leader country. "
5. In art. 72, para. 2 the first sentence, add "or at the Bulgarian National Bank".
§ 9. Paragraph 8 shall enter into force on the day of the promulgation of the law in the Official Gazette.
The law was passed by the National Assembly-43 on 21 may 2015 and is stamped with the official seal of the National Assembly.
President of the National Assembly Tsetska Tsacheva:
Appendix to § 3, para. 1 inventory of declaration received from the municipality of supplies of goods or services in the execution of water projects, including under priority axis 1 of operational programme environment 2007 – 2013 "
Name ... ... ... ... ... ... ... ... ...
mailing address of registrated person......................
The VAT registration number: ... ... ... ... ... ...
TD of the NRA/Office
Входящ № ............../................. (d). To be completed by the revenue administration.
Period of ... ... ... ... ... ... ... ... ... до...............
no more line
identification number under art. 94, para. 2 VAT vendor
number of invoice/debit/
date of invoice/debit/
tax base of the delivery of goods or services
calculated value added tax
Please, on the basis of § 15 PZRZDDS to reimbursement of value-added tax for supplies of goods and services in the amount of ... ... EUR
Compilation date: ... ... ... ... ... ... ... ... ...
The signature of the Member representing the taxpayer: ... ... ... ... ... ... ... ... ... ... ... ... ...
Seal of the taxpayer:.............................
Note. This form must be filled in by typewriter. The values are given in dollars and cents.