Law Amending And Supplementing The Law On Value Added Tax

Original Language Title: Закон за изменение и допълнение на Закона за данък върху добавената стойност

Read the untranslated law here: http://parliament.bg/bg/laws/ID/15056/

Name of the law amending and supplementing the law on value added tax act Name of Bill a bill amending and supplementing the law on value added tax acceptance date 05/12/2014 number/year Official Gazette 105/2014 Decree No 292

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette the law amending and supplementing the law on value added tax, passed by the National Assembly on HLIÌI 5 December 2014.

Issued in Sofia on 16 December 2014.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Hristo Ivanov

LAW

amending and supplementing the law on value added tax (official 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 from 2013 and St. 1 by 2014)

§ 1. In art. 21 the following modifications are made:

1. In paragraph 8. 5, item 2 letters "h" and "k" are repealed.

2. paragraph 6 is replaced by the following:

"(6) the place of performance regarding delivery of telecommunications services, services for radio and television broadcasting and electronically supplied services, in which the recipient is a non-taxable person is the place where that person is established, has his permanent address or habitual residence."

3. Paragraph 7 is hereby repealed.

§ 2. In art. 31, paragraph 3, the words "vessels or aircraft except those under item 2 (c) shall be replaced by" aircraft and vessels except those referred to in paragraph 2, point (d).

§ 3. In art. 42, paragraph 2, the words "State budget" shall be replaced by "State budget".

§ 4. In art. 55, para. 1, item 2, the words "costs" shall be replaced by "as" expenditure.

§ 5. In art. 70, para. 4 creating a second sentence: "a person, registered on the grounds of art. 97 (b), not be entitled to a tax credit in respect of the goods and services used for the purposes of supplies made by the person, other than the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way, with recipients – non-taxable persons who are established or have their domicile or usual residence in the country. "

§ 6. Art is created. 85A:

"Person – payer of the tax on the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way, with place of performance on the territory of the country

Art. 85. For the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way, with place of performance on the territory of the country in which the recipient is a non-taxable person, the tax is exigible from the vendor. "

§ 7. In art. 96 al. 7 shall be amended as follows:

"(7) in the taxable turnover under para. 2, item 1 does not include supplies with place of performance on the territory of the State under art. 21, para. 6, when they are committed by a person:

1. registered pursuant to art. 154 or registered in another Member State for the application of the system outside the Union;

2. registered in another Member State for the application of the system of the Union, which has no fixed establishment within the territory of the country;

3. registered pursuant to art. 97 (b). "

§ 8. Art is created. 97 (b):

"Registration obligation in the case of supplies of telecommunications services, radio and television broadcasting or services, carried out via electronic way

Art. 97 (b). (1) subject to registration under this law shall be any taxable person not established within the territory of the country and supplying telecommunication services, broadcasting or services, carried out via electronic way, with recipients – non-taxable persons who are established or have permanent address or usually reside in a country where:

1. is not registered pursuant to art. 154 or in another Member State for the application of the system or the regime in the Union;

2. is not registered pursuant to art. 96, 97, 98, or art. 100, para. 1 and 3.

(2) the person referred to in para. 1 obligation arises for the submission of application for registration no later than the 10th day of the month following the date of the chargeable event of the first shipment.

(3) where the person referred to in paragraph 1. 1 has submitted an application for registration under art. 154, para. 2 or is applied for the application of the system of the Union or outside the Union in another Member State and has refused to register for the application of the procedure in question, as well as when the person is cancelled registration for application of one of these special regimes for the individual obligation arises for the submission of application for registration no later than 7 days from the date of receipt of the refusal from the date of the first delivery after the suspension of the procedure.

(4) the first tax period for the person registered on the basis of this article, includes the period from the date of the first shipment and including the date of registration.

(5) a person who is registered on the basis of this article and for which reasons arise for compulsory registration under art. 96, 97 and 98 or optional registration under art. 100, para. 1 and 3, shall be registered in accordance with the procedure and within the time limit for compulsory registration or registration optional. "

§ 9. In art. 101, para. 8, after the words ' 97 and ' 97 "is added (b)" and a comma.

§ 10. In art. 107 item 5 is created:


"5. the registration under art. 96, 97, 98, art. 100, para. 1 and 3 and art. 154 or registration in another Member State for the application of the system or the regime in the Union – for registered on the grounds of art. 97 (b) a person. "

§ 11. In art. 108, para. 1. after the number "1" is added 97 97 "b" and a comma.

§ 12. In art. 110 following amendments and supplements shall be made:

1. In paragraph 8. 1, item 1, the words "paragraphs 1 and 2" shall be replaced by "paragraph 1, 2 and 5.

2. in the Al. 2, after the words "Act of deregistration shall not be served on the person" a comma and add "except in the cases under art. 107, item 5.

§ 13. In art. 113, para. 9 creating the second sentence: "persons registered pursuant to art. 97 (b), do not have the right to indicate the tax on their invoices or memos to invoices for completed supplies, other than supplies of telecommunication facilities, facilities for radio and television broadcasting or services, carried out via electronic way, with recipients – non-taxable persons who are established or have their domicile or usual residence in the country. "

§ 14. In art. 120 al. 3 shall be amended as follows:

(3) registered on the grounds of art. 154 or 156 person leads an electronic register for taken delivery of telecommunications services, services for radio and television broadcasting or services, carried out via electronic way in which recipients are non-taxable persons. In the register shall state the following information for each delivery:

1. the Member State of consumption;

2. the type and quantity of the service rendered;

3. the date on which the chargeable event occurs to the supply;

4. number and date of the invoice, if it has been issued for delivery, or other information contained therein;

5. the tax base, indicating the currency used;

6. any subsequent increase or decrease of the tax base;

7. the applicable rate of tax;

8. the amount of the tax, indicating the currency used;

9. the date and amount of the payments received and the method of payment;

10. all advance payments;

11. the name, postal address and e-mail address of the customer, when they are known to the taxpayer;

12. the information used to determine the place where the customer is established, or where his permanent address or habitual residence. "

§ 15. In art. 125, para. 1 the words "art. 157 "shall be replaced by" art. 159 (b) ".

§ 16. In art. 133, para. 5, the words "providing services under Chapter eighteen ' shall be replaced by" chose to register on the grounds of art. 154 for the application of the system outside the Union ".

§ 17. A new chapter eighteen with art. 152-159:

"Chapter eighteen

SPECIAL ARRANGEMENTS FOR TAXATION OF THE SUPPLY OF TELECOMMUNICATIONS SERVICES, RADIO AND TELEVISION BROADCASTING OR SERVICES CARRIED OUT ELECTRONICALLY, IN WHICH RECIPIENTS ARE NON-TAXABLE PERSONS

Section I

General

Range of special schemes

Art. 152. (1) the provisions of this chapter shall apply to the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way in which recipients are non-taxable persons who are established, have their permanent address or usual residence in the territory of a Member State, when the supplier:

1. a taxable person not established in the Member State of consumption, and

2. has chosen to register for the application of some of the special arrangements referred to in paragraph 1. 2 in the country or in another Member State.

(2) the special arrangements under this chapter are: mode outside the EU, where the supplier of the services under para. 1 is not established within the territory of the European Union, and the Union mode, where the supplier of the services under para. 1 is established on the territory of the European Union.

(3) a person registered in another Member State for the application of the system of the Union, which has no fixed establishment within the territory of the country, apply this mode for the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way, with place of performance on the territory of the country in which recipients are non-taxable persons.

(4) a person registered in another Member State for the application of the system outside the EU, apply this mode for the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way, with place of performance on the territory of the country in which recipients are non-taxable persons.

(5) a person who carries out the supply of telecommunications services, services for radio and television broadcasting or services, carried out via electronic way, with place of performance on the territory of the country in which recipients are non-taxable persons, and the person is not registered for the application of any of the regimes in the country or in another Member State does not apply the provisions of this chapter.

Supplies outside the scope of the arrangements in the EU, carried out by registered implementing this person mode

Art. 153. (1) a person, registered on the grounds of art. 156 for the application of the system of the Union, with a place of performance on the territory of the country under art. 21, para. 6, including where the supplies are carried out by a permanent entity on the territory of another Member State, apply to such supplies the General rules of this law.

(2) a person, registered on the grounds of art. 156 for the application of the system of the Union, do not apply this mode of supply with place of performance on the territory of another Member State under art. 21, para. 6, when a person has a fixed establishment in that Member State, whether the supplies are carried out by this object. For these supplies the person subject to the legislation of the Member State in which it is established his permanent object.

Section II

Registration and deregistration for the application of the system outside the Union


Special registration

Art. 154. (1) the right to be registered under this section there is a taxable person, for which the following circumstances are simultaneously present:

1. supplies for telecommunications services, radio and television broadcasting or services, carried out via electronic way, with recipients – non-taxable persons who are established or have permanent address or usually reside in a Member State, including in the country;

2. is not established in the territory of the European Union;

3. not registered and there is no obligation to register for VAT purposes in the territory of the country on grounds other than art. 97 (b), or on the territory of another Member State on grounds other than providing the services under item 1;

4. is not registered for the application of this special scheme in another Member State;

5. no restriction applies for registration under subsection. 10.

(2) the right referred to in paragraph 1. 1 exercise, a person shall submit to the territorial Directorate of the National Revenue Agency – Sofia, an application for registration in a form determined by the regulation for implementation of the law. The application shall be lodged electronically through the convenient WEB-based application on the website of the National Revenue Agency by the introduction of Dan s in the annex.

(3) The application referred to in para. 2 the person shall provide at least the following information:

1. the name, postal address, electronic addresses, including websites of the person;

2. the identification number for the purposes of tax registration, if any;

3. electronic declaration that is not registered for VAT purposes in a Member State;

4. the person's bank account in euros;

5. identification numbers from previous registrations of the person for the application of the system outside the Union and in the Union mode, if any.

(4) within 7 days of receipt of the application referred to in paragraph 1. 2 the revenue body shall carry out the verification of the presence of the grounds for the registration for the application of the system outside the Union. Within 7 days of the completion of the inspection the revenue body shall issue Act who carries out or reasoned refuses to perform the registration. The Act of the person referred to in para. 1 shall be carried out electronically via e-mail.

(5) the date of registration shall be considered the first day of the calendar quarter following the quarter in which the application provided for in para. 2.

(6) the identification number for the purposes of the registration of the application of the system outside the Union's employment identification number under art. 84, para. 3 of the tax-insurance procedure code, to which the EU carries.

(7) the date of registration shall be the date of the first shipment, when the first delivery of the services under para. 1, item 1 is performed before the date referred to in para. 5, provided that the taxable person has submitted an application for registration pursuant to para. 2 no later than the 10th day of the month following the date of the first shipment.

(8) when you change the data in an application under subsection. 2 the person electronically update application not later than the 10th day of the month following the occurrence of the change.

(9) a person registered in another Member State for the application of the system outside the EU, can be registered on the basis of this article, electronically by submitting application for registration under paragraph 1. 2 not later than the 10th day of the month following that of the person in the application date of the change, and in the same period, notify the change to the other Member State. In these cases, the date of registration under this article shall be considered the date of the change.

(10) the Limitation for registration in system outside the Union is in force:

1. until the expiration of 6 months from the date of termination of the application of the system outside the Union in any Member State where the person has voluntarily waived the registration for the application of that procedure;

2. until the expiration of 6 months from the date of termination of the application of the system outside the Union in any Member State on the ground that the person has notified the same that suspended the execution of the supplies referred to in paragraph 1. 1, item 1;

3. until the expiration of two years from the date of termination in any Member State of identification of the application of the regime or the regime in the Union because of the systematic failure by the person of obligations related to the implementation of the relevant arrangements.

(11) in the event of non-observance of the time limit referred to in paragraph 1. 9 Al shall apply. 10, paragraph 1.

Termination of special registration

Art. 155. (1) the registration for the application of the system outside of the Union shall be terminated on the initiative of the person when:

1. no longer carries out deliveries of telecommunication facilities, facilities for radio and television broadcasting or services, carried out via electronic way;

2. no longer fulfils the conditions under art. 154, para. 1;

3. the person chooses not to apply the procedure outside the Union.

(2) The termination of the registration under paragraph 1. 1 the person shall submit to the territorial Directorate of the National Revenue Agency – Sofia, an application for deregistration form, determined by the regulation for implementation of the law. The application shall be lodged electronically through the convenient WEB-based application on the website of the National Revenue Agency by entering the data in the application.

(3) in the cases referred to in para. 1, item 1 and 2 the person submits the application for deregistration, no later than the 10th day of the month following the month in which the relevant circumstance.

(4) in the cases referred to in para. 1, item 3 the person applied for registration at the latest 15 days before the end of the quarter preceding the calendar quarter of that does not wish to apply the scheme.


(5) within 7 days of receipt of the application for deregistration under para. 2 the revenue body shall carry out the verification of the presence of the grounds for the termination of the registration for the application of the system outside the Union. Within 7 days of the completion of the inspection the revenue body shall issue Act who carries out or reasoned refuses to perform the termination of the registration. The Act of the person to whom the registration is suspended for the application of the system, shall be carried out electronically via e-mail.

(6) in the cases referred to in para. 1, item 1 and 2 the date of the termination of the registration for the application of the system outside the Union is the first day of the quarter following the calendar quarter of the sending of the e-mail message for the issue of a deregistration Act, and in the cases referred to in para. 1, item 3 the date of the termination of the registration for the application of the system outside the Union is the first day of the quarter following the calendar quarter of the submission of the application for deregistration.

(7) the registration for the application of the system outside of the Union shall be terminated on the initiative of the revenue body by issuing a deregistration Act, where it is established that the person:

1. is not carried out the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way, eight consecutive tax periods and has not submitted an application for deregistration for the application of the system, or

2. does not meet the conditions under art. 154, para. 1, or

3. systematically fails to comply with the provisions of the system outside the Union.

(8) the systematic non-compliance with the provisions of the system outside the Union occurs when:

1. pursuant to art. 159 b, para. 11 of the registered person for the application of the system were sent by the National Revenue Agency reminders, messages for the last three preceding tax period and the reference-declaration under art. 159 b, para. 4 for each tax period was not provided within 10 days after the sending of reminder message;

2. pursuant to art. 159 b, para. 11 of the registered person for the application of the system were sent by the National Revenue Agency reminders, messages for the last three preceding tax periods and the full amount of tax declared for each tax period is not paid by the person within 10 days after sending a reminder message, except when the remaining unpaid amount is less than EUR 100 for each tax period;

3. following the request by the revenue body or by a competent tax authority of the Member State of consumption and one month after the subsequent message reminder sent by the National Revenue Agency has provided the person registers under art. 120, para. 3;

4. for the application of the system the person has shown false information under art. 159 b, para. 7 in two or more reference-declarations submitted, leading to a reduction in tax payable in large sizes.

(9) in the cases referred to in para. 7 service of the Act of the person to whom the registration is suspended for the application of the system, shall be carried out electronically via e-mail. In these cases, the date on which the registration of the person is suspended for the application of the system outside of the Union, is the first day of the quarter following the calendar quarter of the sending of the message.

(10) registered on the grounds of art. 154 a person can register for this scheme in another Member State, by electronic means, an application for deregistration to the territorial Directorate of the National Revenue Agency – Sofia, pursuant to para. 2 not later than the 10th day of the month following the date the change of face. In the same period, the person shall notify the change to the other Member State. In these cases, the date of the termination of the registration shall be the date of the change.

Section III

Registration and deregistration for the application of the system of the Union

Special registration

Art. 156. (1) the right to be registered for the application of the arrangements in the Union there is a tax liable person, registered on the grounds of art. 96, 98 or art. 100, para. 1 or 3, for which the following circumstances are simultaneously present:

1. supplies for telecommunications services, radio and television broadcasting or services, carried out via electronic way, with recipients – non-taxable persons who are established or have their domicile or habitual residence in another Member State in which the taxpayer has no fixed establishment;

2. found on the seat and address of management in the territory of the country or, when it is not found on the seat and address of management in the European Union, has been found in a fixed establishment within the territory of the country;

3. is not registered for the implementation of this scheme in another Member State where it is established on a fixed establishment within the territory of the country;

4. no restriction applies for registration under subsection. 12.

(2) the right referred to in paragraph 1. 1 exercise, a person shall submit to the competent territorial Directorate of the National Revenue Agency application for registration in a form determined by the regulation for implementation of the law. The application shall be submitted electronically by the order of the tax-insurance procedure code with a qualified electronic signature via a convenient WEB-based application on the website of the National Revenue Agency by the introduction of Dan s in the annex.

(3) The application referred to in para. 2 the person shall provide at least the following information:

1. the name, postal address, electronic addresses, including websites of the person;

2. the person's bank account in euros;

3. identification numbers for the purposes of VAT in other Member States;


4. permanent objects in the territory of other Member States;

5. identification numbers from previous registrations of the person for the application of the system outside the Union and in the Union mode, if any.

(4) within 7 days of receipt of the application referred to in paragraph 1. 2 the revenue body shall carry out the verification of the presence of the grounds for the registration for the application of the system of the Union. Within 7 days of the completion of the inspection the revenue body shall issue Act who carries out or reasoned refuses to perform the registration. The Act of the person referred to in para. 1 shall be carried out electronically via e-mail.

(5) the date of registration shall be considered the first day of the calendar quarter following the quarter in which the application provided for in para. 2.

(6) the identification number for the purposes of the registration of the application of the system of the Union is the identification number under art. 94, para. 2.

(7) the date of registration shall be the date of the first shipment, when the first delivery of the services under para. 1, item 1 is performed before the date referred to in para. 5, provided that the taxable person has submitted an application for registration pursuant to para. 2 no later than the 10th day of the month following the date of the first shipment.

(8) when you change the data in an application under subsection. 2 the person electronically update application not later than the 10th day of the month following the occurrence of the change.

(9) a person registered in another Member State for the application of the system of the Union, which is not found in the seat and address of management in the European Union, but has permanent site on steadfastness as the territory of the country and on the territory of another Member State, if it fulfils the conditions of paragraphs 1 and 2. 1, can be registered on the basis of this article after the expiry of the two years following the year in which it is registered for the application of the system of the Union in the other Member State.

(10) a person registered in another Member State for the application of the system of the Union, which moved their place of establishment in the seat and address of management in the territory of the country or, when it is not found on the seat and address of management in the European Union, move its permanent entity on the territory of the State, if it fulfils the conditions of paragraphs 1 and 2. 1, can be registered on the basis of this article.

(11) in the cases referred to in para. 9 and 10, the date of registration under this article shall be considered the date of the change, if the person submits an application for registration pursuant to para. 2 not later than the 10th day of the month following the occurrence of the change, and within the same time limit the person notifies the change the Member State of identification.

(12) the Limitation for registration under the system in force in the Union:

1. until the expiration of 6 months from the date of termination of the application of the system of the Union in any Member State where the person has voluntarily waived the registration for the application of that procedure;

2. until the expiration of 6 months from the date of termination of the application of the system of the Union in any Member State on the ground that the person has notified the same that suspended the execution of the supplies referred to in paragraph 1. 1, item 1;

3. until the expiration of two years from the date of termination in any Member State of identification of the application of the regime or the regime in the Union because of the systematic failure by the person of obligations related to the implementation of the relevant arrangements.

(13) upon failure to satisfy the requirements of paragraphs 1 and 2. 11 Al shall apply. 12, item 1.

Termination of special registration

Art. 157. (1) the registration for the application of the arrangements of the Union shall be terminated on the initiative of the person when:

1. no longer carries out deliveries of telecommunication facilities, facilities for radio and television broadcasting or services, carried out via electronic way;

2. no longer fulfils the conditions under art. 156, para. 1;

3. the person chooses not to apply the system of the Union.

(2) The termination of the registration under paragraph 1. 1 the person shall submit to the competent territorial Directorate of the National Revenue Agency application for deregistration form, determined by the regulation for implementation of the law. The application shall be submitted electronically by the order of the tax-insurance procedure code with a qualified electronic signature via a convenient WEB-based application on the website of the National Revenue Agency by entering the data in the application.

(3) in the cases referred to in para. 1, item 1 and 2 the person submits the application for deregistration, no later than the 10th day of the month following the month in which the relevant circumstance.

(4) in the cases referred to in para. 1, item 3 the person applied for registration at the latest 15 days before the end of the quarter preceding the calendar quarter of that does not wish to apply the scheme.

(5) within 7 days of receipt of the application for deregistration under para. 2 the revenue body shall carry out the verification of the presence of the grounds for the termination of the registration for the application of the system of the Union. Within 7 days of the completion of the inspection the revenue body shall issue Act who carries out or reasoned refuses to perform the termination of the registration. The Act of the person to whom the registration is suspended for the application of the system, shall be carried out electronically via e-mail.


(6) in the cases referred to in para. 1, item 1 and 2 the date of the termination of the registration for the application of the system of the Union is the first day of the quarter following the calendar quarter of the sending of the e-mail message for the issue of a deregistration Act, and in the cases referred to in para. 1, item 3 the date of the termination of the registration for the application of the system of the Union is the first day of the quarter following the calendar quarter of the submission of the application for deregistration.

(7) the registration for the application of the arrangements of the Union shall be terminated on the initiative of the revenue body by issuing a deregistration Act, where it is established that the person:

1. is not carried out the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way, eight consecutive tax periods and has not submitted an application for deregistration for the application of the system, or

2. does not meet the conditions under art. 156, para. 1, or

3. systematically fails to comply with the provisions of the scheme in the Union.

(8) the systematic non-compliance with the provisions of the scheme in the Union was present when:

1. pursuant to art. 159 b, para. 11 of the registered person for the application of the system were sent by the National Revenue Agency reminders, messages for the last three preceding tax period and the reference-declaration under art. 159 b, para. 4 for each tax period was not provided within 10 days after the sending of reminder message;

2. pursuant to art. 159 b, para. 11 of the registered person for the application of the system were sent by the National Revenue Agency reminders, messages for the last three preceding tax periods and the full amount of tax declared for each tax period is not paid by the person within 10 days after sending a reminder message, except when the remaining unpaid amount is less than EUR 100 for each tax period;

3. following the request by the revenue body or by a competent tax authority of the Member State of consumption and one month after the subsequent message reminder sent by the National Revenue Agency has provided the person registers under art. 120, para. 3;

4. for the application of the system the person has shown false information under art. 159 b, para. 7 and 8 in two or more reference-declarations submitted, leading to a reduction in tax payable in large sizes.

(9) in the cases referred to in para. 7 service of the Act of the person to whom the registration is suspended for the application of the system, shall be carried out electronically via e-mail. In these cases, the date on which the registration of the person is suspended for the application of the system of the Union, is the first day of the quarter following the calendar quarter of the sending of the message.

(10) registered on the grounds of art. 156 person who is not established in the seat and address of management in the European Union, but has permanent site on steadfastness as the territory of the country and on the territory of another Member State, can be registered for the application of this regime in the other Member State after the expiry of two years from the beginning of the year following the year of registration.

(11) registered on the grounds of art. 156 person who moves his place of establishment in the seat and address of management on the territory of another Member State, or where it is not found on the seat and address of management in the European Union, move its permanent entity on the territory of another Member State or is found on the seat and address of management on the territory of another Member State shall be required to terminate your registration on this article.

(12) in the cases referred to in para. 10 and 11, the date of termination of registration under this article shall be considered the date of the change, if the person submits an application for deregistration pursuant to para. 2 not later than the 10th day of the month following the occurrence of the change, and within the same time limit the person notifies the change the other Member State.

Section IV

Taxation of the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way

Place of performance for deliveries

Art. 158. The place of performance of the supply of telecommunications services, radio and television broadcasting or services, carried out via electronic way, by a person, registered under this chapter shall be determined under art. 21, para. 6.

Tax base, date of occurrence of the tax event, charging the tax, and chargeability

Art. 159. (1) the tax base, the date of occurrence of the tax event and chargeability to tax for deliveries of services under this chapter shall be determined by the legislation of the Member State of consumption.

(2) a person, registered for the application of the system or the system of the Union, is obliged to charge value added tax due for delivery within the scope of the procedure, such as:

1. the amount of tax included in determining the result by reference-Declaration for the application of the special arrangements for the respective tax period in the Member State of identification;

2. indicate the information about delivery in the electronic register which leads under the legislation of the Member State of identification.

Tax rate and document supply

Art. 159. (1) tax rate of deliveries under this chapter is the rate in the Member State of consumption.

(2) For the documentation of the deliveries of services under this chapter is subject to the legislation of the Member State of consumption.

Tax period report-Declaration for the application of the special arrangements and payment of tax


Art. 159 (b). (1) the tax period for registered under this chapter shall be three months and coincide with the calendar quarter.

(2) in the cases under art. 154, para. 7 and under art. 156, para. 7 the first tax period covers the time from the date of the first shipment by the end of the calendar quarter.

(3) in the cases under art. 154, para. 9 and under art. 156, para. 11 the first tax period covers the time from the date of the change until the last day of the calendar quarter during which the change occurred. Accordingly, under art. 155, para. 10 and under art. 157, para. 12, the last tax period covers the time from the first day of the calendar quarter during which there has been a change to the date of the change.

(4) registered on the grounds of art. 154 or art. 156 person shall submit a reference-Declaration for the application of the special arrangements on the pattern laid down in the regulation for implementation of the law, for each tax period within the 20th day of the month following the tax period, whether during the period was carried out deliveries. When the 20th day of the month is a non-working day, art. 22, para. 7 of the tax-insurance procedure code does not apply.

(5) reference-declaration under para. 4 shall be submitted to the competent territorial Directorate under section II or section III of this chapter by electronic means via a convenient WEB-based application on the website of the National Revenue Agency. Registered pursuant to art. 156 persons submit reference-declaration electronically with a qualified electronic signature according to the order of the tax-insurance procedure code by entering the data in the application or by submitting a previously generated file. The form, structure and the ELP validation file scheme approved by order of the Executive Director of the National Revenue Agency.

(6) the competent territorial Directorate under section II or section III of this chapter provides the person electronically filing number unique to each made reference-declaration under para. 4, when making adjustments pursuant to art. 159 e provides the file number of the initially submitted reference-Declaration.

(7) the reference-declaration under para. 4 specifies the identification number of the person for the purposes of the application of the regime and, separately for each Member State of consumption in which the person has no fixed establishment, specifying the applicable tax rates, the total amount of the tax bases of the deliveries, for which regime applies and in respect of which value added tax at the relevant rates has become chargeable, the total amount of tax payable on the relevant rates and the total amount of the tax due for each Member State for the tax period.

(8) registered on the grounds of art. 156 person who has one or more permanent establishments in the territory of other Member States shall also indicate the identification numbers for the purposes of VAT, issued by the Member States, where each of the sites and the information referred to in para. 7 for those committed by permanent objects in the respective tax period for which supplies value added tax at the applicable rates has become chargeable and are with place of performance on the territory of the Member State of consumption in which the person has no fixed establishment.

(9) the values under para. 7 and 8 shall be stated in euro. For deliveries in other currencies using the exchange rate on the last day of the tax period, by applying the exchange rate published by the European Central Bank for that day, or if there is no such published rate on this day, apply the published the next day.

(10) registered on the grounds of art. 154 or art. 156 person in the period for the submission of the reference-declaration under para. 4 shall be obliged to pay the total amount of value added tax, which is required for the respective tax period in the State budget to the National Revenue Agency in euro. The tax is deemed to have paid on the date on which the amount is received in the account. Upon payment of the amount the person shall indicate the file number of the reference-Declaration.

(11) When registered on the grounds of art. 154 or art. 156 person is not submitted within the reference-declaration under para. 4 or is not lodged tax under para. 10, or tax was submitted by a smaller size, the National Revenue Agency shall send to the person urging electronic message on the 10th day following the day on which the application is to be filed the reference-Declaration, therefore be imported tax. Follow-up actions for the identification and collection of tax after sending message napomnitelnoto by the National Revenue Agency shall be carried out by the competent tax authorities of the Member State of consumption.

(12) in the cases referred to in para. 11 reference-declaration shall be filed in accordance with para. 5 until the expiry of three years from the date on which should be filed. After expiry of this period, the reference-declaration shall be lodged in the Member State of consumption.

(13) After taking action pursuant to para. 11 by the competent tax authorities of another Member State of consumption tax for the respective tax period which is due for that Member State, shall be submitted to the account of that Member State.

(14) in the reference-declaration under para. 4 do not indicate the supply of telecommunications services, radio and television broadcasting or electronically supplied services if they are exempt under the legislation of the Member State of consumption, as well as supplies outside the scope of the arrangements in the Union under art. 153.

Tax credit


Art. 159 in (1) a person, registered on the grounds of art. 154 or registered in another Member State for the application of the system outside the Union, be entitled to the refund of value added tax for the supply of goods and/or services with place of performance on the territory of the State in relation to supplies made by him of telecommunications services, services for radio and television broadcasting or services, carried out via electronic way in which recipients are non-taxable persons , by the order of art. 81, para. 2 provided for persons who are not established in the territory of the European Union.

(2) registered on the grounds of art. 156 person has the right to tax credit deduction under the General rules of the law of supply of goods and/or services with place of performance on the territory of the country.

(3) a person registered in another Member State for the application of the system of the Union, if it is registered on the grounds of art. 96, 97, 98, or art. 100, para. 1 and 3, have the right to tax credit deduction under the General rules of the law of supply of goods and/or services with place of performance on the territory of the country.

(4) a person registered in another Member State for the application of the system of the Union, if it is not registered on the grounds of art. 96, 97, 98, or art. 100, para. 1 and 3, shall be entitled to a refund in accordance with art. 81, para. 2 provided for persons who are not established in the Member State of refund but established in the territory of the European Union.

Electronic register

Art. 159. (1) a registered pursuant to art. 154 or 156 person is required to keep the electronic register under art. 120, para. 3.

(2) the information in the register under art. 120, para. 3 is recorded in a way that may be made available immediately by electronic means in a structured format upon request by the revenue body or by the competent authorities of the Member States of consumption.

(3) the information in the electronic register referred to in art. 120, para. 3 shall be kept for not less than 10 years from the end of the year in which the supply was made.

Correction of reference-Declaration for the application of the special arrangements

Art. 159 (1) errors (incorrect values if not shown or reflected) filed in reference-Declaration for the application of the special arrangements by registered on the grounds of art. 154 or 156 person are corrected by the person make the necessary corrections and submit again by the procedure of art. 159 b, para. 5 the reference-Declaration for the same tax period. Not allow adjustments to be reflected in the reference-Declaration for any other tax period.

(2) Issued credit and debit note delivery is reflected by the order of al. 1 the person make the necessary corrections and submit again by the procedure of art. 159 b, para. 5 the reference-Declaration for the tax period, during which the supply was declared.

(3) adjustments under para. 1 and 2 shall be carried out within three years of the expiry of the time limit for submitting the reference-Declaration for the application of the procedure, including after termination of the application. After this period, adjustments made reference-declaration shall be carried out in accordance with the legislation of the Member State of consumption.

(4) the tax Due as a result of the adjustment made reference-declaration shall be submitted to the State budget to the National Revenue Agency in euro. Upon payment of the amount the person shall indicate the file number of the reference-Declaration.

Refund of excess tax under reference-Declaration for the application of the special arrangements

Art. 159. (1) the Excess tax under reference-Declaration for the application of the special arrangements by registered on the grounds of art. 154 or 156 person intercepts or recovers by the order of the tax-insurance procedure code, unless the tax nadvneseniât is now translated to other Member States of consumption.

(2) the tax Due on the reference-Declaration for the application of the special arrangements, which has been imported into the State budget at the expense of the National Revenue Agency, but on the grounds of art. 159 b, para. 13 is due in another Member State of consumption shall remit or reimburse the person referred to in para. 1 by the order of the tax-insurance procedure code.

(3) as a result of Excess tax shifts korek under art. 159 e is restored by the order of the tax-insurance procedure code, if it is not translated to the other Member States of consumption. When nadvneseniât tax is translated to the other Member States of consumption, it shall be refunded to the person by the Member State of consumption in accordance with the work carried out.

(4) Excess tax under filed in another Member State reference-Declaration for the application of the special arrangements of a person registered in that Member State for the application of the system in the EU or outside the EU scheme, which was translated by a Member State or is submitted by the person in the State budget to the National Revenue Agency shall be off-set or refunded to the person by the order of the tax-insurance procedure code.

Obligations when making deliveries with place of performance on the territory of the country by a person registered in another Member State for the application of the system or the system of the Union

Art. 159. (1) a person registered in another Member State for the application of the system outside the Union or the Union, who carries out the delivery of services against payment with a place of performance on the territory of the State under art. 21, para. 6, is required to declare such supplies as indicated in the reference-declaration under the legislation of the Member State of identification. Filed in the Member State of identification reference-Declaration is considered a reference-declaration made under this Act.


(2) a person registered in another Member State for the application of the system outside the Union or the Union, who carries out the delivery of services against payment with a place of performance on the territory of the State under art. 21, para. 6, is required to pay tax on the reference-declaration under para. 1 tax within the time limit set in the legislation of the Member State of identification period. The tax is deemed to have paid on the date on which the amount is received in the account of the Member State of identification, or if it is not received in this account, the date on which it was received in the State budget to the National Revenue Agency.

(3) a person registered in another Member State for the application of the system outside the Union or the Union, who carries out the delivery of services against payment with a place of performance on the territory of the State under art. 21, para. 6, is required to provide, upon request by the revenue body its electronic register in accordance with the legislation of the Member State of identification.

(4) after the reminder sent a message to the person for the performance of his duties under para. 1 and 2 by the competent tax authorities of the Member State of identification when the party is a Member State of consumption, follow-up and collection of the tax shall be carried out by the National Revenue Agency by the order of the tax-insurance procedure code. After the action taken by the National Revenue Agency tax for the respective tax period which is due for the country as a Member State of consumption shall be submitted by the person in the State budget to the National Revenue Agency.

(5) where the party is a Member State of consumption, until the expiry of three years from the legal withdrawal period under the legislation of the Member State of identification, failure within reference-declaration shall be lodged, respectively, adjustments are made to the reference-declaration lodged in that Member State, and after this period the reference-declaration shall be lodged, respectively, adjustments are made in the submitted report-Declaration in order, determined by the regulation for implementation of the law.

Switching from outside the EU to the Union and vice versa

Art. 159. (1) a registered pursuant to art. 154 a person no longer fulfils the conditions set out in that article, can be registered for the application of the system of the Union if it fulfils the conditions for registration under art. 156. In these cases, within the time limit under art. 155, para. 3 the person submits an application for registration and by the procedure of art. 156, para. 2.

(2) registered on the grounds of art. 156 person no longer fulfils the conditions set out in that article, can be registered for the application of the system outside the Union if it fulfils the conditions for registration under art. 154. In these cases, within the time limit under art. 157, para. 3 the person submits an application for registration and by the procedure of art. 154, para. 2.

(3) in the cases referred to in para. 1 and 2, the date of registration, respectively the date of termination of the registration, the procedure shall be the date of the occurrence of the change in the relevant circumstances.

Special register

Art. 159. (1) persons registered in the country for the application of the system or the system of the Union, the National Revenue Agency shall establish and maintain a special register, which is part of the register under art. 80, al. 1 of the tax-insurance procedure code.

(2) the revenue body shall enter in the special register under para. 1 for each of the persons referred to in para. 1 the registration date for application of the procedure and the date of the termination of the registration for the application of the system. "

§ 18. The current chapter eighteen "taxation of supplies of services, carried out via electronic way by persons not established in the European Union" with art. 152-159, is hereby repealed.

§ 19. In art. 166 following amendments and supplements shall be made:

1. In paragraph 8. 1:

(a)) in the text before paragraph 1 the Union "or" is replaced by "and/or";

b) in item 4 the words ' Council Regulation (EC) No 1998/2006 on the application of articles 87 and 88 of the Treaty to de minimis aid ' shall be replaced by ' Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid (OB, L 352/1 of 24 December 2013) ".

2. in the Al. 3:

a) point 6 is replaced by the following:

"6. a declaration by the person for the amount of de minimis aid received for the last three fiscal years, including the current; in the case of conversion of the companies and transfer of undertaking person declaration under the terms of art. 3, paragraphs 8 and 9 of Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis; "

(b)) is created point 7:

"7. a declaration by the person for the amount of de minimis aid received for the last three fiscal years, including the current when it conforms to the definition of a" single undertaking "within the meaning of art. 2 (2) of Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis. "

3. a new paragraph. 4:


"(4) de minimis aid Received under para. 3, item 6 and 7, regardless of their form and source, for the last three fiscal years, including the current must not exceed the equivalent in LEVs of 200 000 euro, set the official exchange rate of the Lev to the euro at the date of the permit; for businesses that carry out road freight transport for hire or reward – the equivalent in LEVs of 100 000 euro in aid not included costs for the acquisition of road freight transport vehicles for road transport; These thresholds shall apply, irrespective of whether the aid is financed entirely or partly by resources of the European Union. "

4. The current paragraph. 4 it al. 5, and shall be amended as follows:

"(5) the minimum assistance for the approved investment project accumulates:

1. the thresholds laid down in paragraph 1. 4 with:

(a)) other de minimis aid granted under Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis, and

(b)) de minimis aid granted under Regulation (EC) no 360/2012 the Commission on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid to undertakings providing services of general economic interest, to Prague, as set out in that regulation, and

in) minimum aid granted pursuant to other regulations on de minimis aid, as well as

2. in any other State aid obtained for the same investment project approved by a decision of the European Commission or authorised under art. 9 of the law on State aid to these assets for the establishment of maximum allowable intensity. "

5. The current paragraph. 5 it al. 6.

6. the Previous para. 6-10 are repealed.

7. a para. 11:

"(11) a person authorized under subsection. 6, must be filed with the Ministry of finance information on the implementation of the investment project:

1. year of issue of the permit and for the following calendar year – within 20 January of the year following the year to which the information relates;

2. for the remainder of the period of implementation of the investment project – within the 20th day of the month following the expiration of the authorization. "

§ 20. Article 167 is amended as follows:

"Refusal to issue and withdrawal of authorisation

Art. 167. (1) an authorization under art. 166, para. 6 not issued when obtaining de minimis aid under art. 166 thresholds are exceeded or maximum allowable aid intensity for the approved State aid.

(2) the authorization referred to in art. 166, para. 6 must be disclosed amount of de minimis aid for the approved investment project.

(3) the issuing or the refusal of permission shall be made by written order of the Minister of finance.

(4) within six months after the granting of the authorisation referred to in art. 166, para. 6 allow the issuance of a new permit for goods which will be further imported or acquired in the implementation of already approved investment project. Corrections in the issued permission shall not be allowed.

(5) the refusal to issue a permit may be appealed pursuant to the administrative code.

(6) a permit shall be revoked in the following cases:

1. where a person ceases to satisfy the conditions under art. 166, para. 1;

2. on expiry of the period referred to in art. 166, para. 3.

(7) where the competent authority finds that there are no conditions under art. 166, immediately notify the Minister of finance.

(8) the authorisation shall be withdrawn by order of the Minister of finance, which may be appealed pursuant to the administrative code.

(9) the Minister of Finance shall provide to the Customs Administration issued information and permissions, as well as revocation lists under art. 166, para. 3, item 4. "

§ 21. In art. 169, para. 1 item 4 is created:

"4. the grounds for registration under the law on registration pursuant to art. 97 (a) (b), 97, 99, art. 100, para. 2 and art. 151. "

§ 22. In art. 175, para. 3 p 5 is repealed.

§ 23. In art. 179 following amendments and supplements shall be made:

1. The current text becomes paragraph 1 and the words "the declaration under art. 157, para. 2 ' shall be deleted.

2. a para. 2:

"(2) paragraph 1 shall apply also to a person, registered on the grounds of art. 154 or registered in another Member State for the application of the system or procedure in the Union, which is required, but do not submit reference-Declaration for the application of the special arrangements made for supplies with place of performance on the territory of the State under art. 21, para. 6, or not pass it within the prescribed time limit. "

§ 24. Art is created. 180 (b):

"Art. 180 (b). (1) a person who is registered on the grounds of art. 154 or is registered in another Member State for the application of the system outside the Union or the Union and do not charge value added tax for orders with place of performance on the territory of the State under art. 21, para. 6 in the tax period in which the tax becomes chargeable, shall be punished with fine – for the natural persons, who are not merchants or penalty payment – for the legal persons and the sole traders, amounting to 25 percent of the non-deductible tax or tax at the lower rate, but not less than $ 250.

(2) in the event of a repeated offence under subsection. 1 the amount of the fine or penalty is the proprietary two-time non-deductible amount of tax but not less than $ 5000. "

§ 25. Art is created. 181a:


"Art. 181. (1) a person who is registered on the grounds of art. 154 or art. 156 or is registered in another Member State for the application of the system or regime in the Union, which did not provide, on request by the revenue body electronic register under art. 120, para. 3 or the electronic register that leads under the legislation of the Member State of identification shall be punished with fine – for the natural persons, who are not traders, or with proprietary sanction – for the legal persons and the sole traders, in the amount of 500 to 10 000 BGN.

(2) in the event of a repeated offence under subsection. 1 the amount of the fine or penalty is proprietary from 1000 to 20 000 LV. "

§ 26. In art. 60, para. 1 and 3, art. 88, para. 4 everywhere, art. 89, para. 1, art. 90, para. 1, art. 91, para. 4 and art. 168, para. 5, paragraph 2, the words "State budget" shall be replaced by "State budget".

§ 27. In the additional provisions the following amendments and additions:

1. In paragraph 1:

a) in paragraph 2, subparagraph (a), "YY" shall be replaced by the following:

"(dd)) for the Republic of France: the French territories referred to in article 349 and 355, paragraph 1 of the Treaty on the functioning of the European Union;"

(b) in item 11) establishes the third sentence: "for the purposes of the application of the arrangements in the Union and outside the Union the second sentence shall not apply. ';

in paragraphs 13 and 14) are hereby amended:

"13." Telecommunications Services "means services listed in art. 6 (a) of Commission implementing Regulation (EC) no 1042/13 of 7 October 2013 amending Commission implementing Regulation (EC) No 282/2011 in respect of the place of supply of services (OJ L 284/1 of 26 October 2013).

14. "services, carried out via electronic way" are the services provided for in annex II of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and article. 7 of Commission implementing Regulation (EC) No 282/2011 of the Council of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ, L 77/1 of 23 March 2011), as well as in Commission implementing Regulation (EC) no 1042/13 of 7 October 2013 amending Commission implementing Regulation (EC) No 282/2011 in respect of the place of supply of services.

When the service provider and his client correspond via e-mail, this in itself does not mean that the service is carried out by electronic means. ";

(d)) that is created and 14:

"14A." facilities for radio and television broadcasting "services are listed in art. 66 of Commission implementing Regulation (EC) no 1042/13 of 7 October 2013 amending Commission implementing Regulation (EC) No 282/2011 in respect of the place of supply of services. ";

(e)) is created that 79-81:

"79." Member State of consumption ' means the Member State in which, under art. 21, para. 6 is the place of performance of the delivery of telecommunications services, radio and television broadcast or of services, carried out via electronic way.

80. "Member State of identification ' means the Member State where the taxable person who carries out the deliveries under art. 21, para. 6 with place of performance on the territory of the European Union, is registered for the application of the system outside the Union or the Union.

The Member State of identification for a taxable person who is established in the territory of the European Union on the seat and address of management, is the Member State where the seat and address of management of the face.

The Member State of identification for a taxable person who is established in the territory of the European Union at the seat and address of management, and the permanent site, is the Member State where the permanent establishment. When a person has permanent establishments in more than one Member State, it may choose which one is the Member State of identification.

81. "taxable person not established in the Member State, of consumption" for the purposes of chapter eighteen is a taxable person who is not established in the seat and address of management or a permanent establishment on the territory of the Member State in which the recipient – a non-taxable person is established, has his permanent address or habitual residence. "

2. In paragraph 1 (a) point 8 shall be established:

"8. Directive 13/61/EC of 17 December 2013 amending Directive 2006/112/EC and 2008/118/EC as regards the French outermost regions, and in particular the Mayotte (OB, L 353/5 of 28 December 2013)."

Transitional and final provisions

§ 28. (1) the place of performance of the supply of telecommunications services, services for broadcasting and electronically supplied services supplied by a taxable person established in the territory of the country, to non-taxable persons who are established or have their domicile or habitual residence on the territory of another Member State for which the chargeable event occurred before 1 January 2015. , is in the territory of the country, including for a period or stage at delivery with periodical, staged or continuous performance for which the chargeable event occurred before 1 January 2015.

(2) the place of performance of the supply of telecommunications services, services for broadcasting and electronically supplied services supplied by a taxable person established in the territory of another Member State, to non-taxable persons who are established or have their domicile or usual residence in the territory of the country for which the chargeable event occurred before 1 January 2015. , is in the territory of the other Member State, including for a period or stage at delivery with periodical, staged or continuous performance for which the chargeable event occurred before 1 January 2015.


(3) the place of performance of the supply of telecommunications services, services for broadcasting and electronically supplied services supplied by a taxable person established in the territory of the country, to non-taxable persons who are established or have their domicile or habitual residence on the territory of another Member State for which the chargeable event shall occur on 1 January 2015, or after this date , is in the territory of the other Member State, including for a period or stage at delivery with periodical, staged or continuous performance for which the chargeable event shall occur on 1 January 2015, or after that date.

(4) the place of performance of the supply of telecommunications services, services for broadcasting and electronically supplied services supplied by a taxable person established in the territory of another Member State, to non-taxable persons who are established or have their domicile or usual residence in the territory of the country for which the chargeable event shall occur on 1 January 2015, or after this date , is in the territory of the country, including for a period or stage at delivery with periodical, staged or continuous performance for which the chargeable event shall occur on 1 January 2015, or after that date.

(5) in the cases referred to in para. 2 and 4, where, under the legislation of the other Member State the chargeable event occurred before January 1, 2015, no charge/tax is not due for delivery in the country after the entry into force of this law.

§ 29. (1) all persons who on the date of entry into force of this law shall be registered pursuant to the current chapter eighteen shall be deemed to be registered under the new chapter eighteen, section I. In these cases the identification number under art. 94, para. 2.

(2) Ongoing and outstanding registration procedures or termination of registration under the existing art. 152 and 153 shall be completed in accordance with the new article. 154.

§ 30. For filing the declaration under the previous art. 157, para. 2 for the last tax period prior to the entry into force of this law and for tabling the required for the same tax period shall apply the current row.

§ 31. When an advance payment was received until 31 December 2014, including for the supply of telecommunications services, radio and television broadcasting and electronically supplied services for which this Act has changed the place of performance and for which the chargeable event occurs after this date for the advance payment, the tax is chargeable in the Member State where the provider is established at that date and the tax on the difference (if any) between the tax base of the delivery and advance paid until 31 December 2014, including amounts without value added tax is chargeable in the Member State of consumption.

§ 32. Excess value added tax on the reference-Declaration for the application of the special arrangements, including in connection with the adjustment of the reference-Declaration for tax periods prior to 1 January 2019, is non-refundable/intercepts of the person as follows:

1. the Member State of identification in size:

a) thirty per cent of the total amount of tax nadvneseniâ – for tax periods from 1 January 2015 until 31 December 2016;

b) Fifteen per cent of the total amount of tax nadvneseniâ – for tax periods from 1 January 2017 until 31 December 2018;

2. the Member State of consumption in size:

a) Seventy percent of the total amount of tax nadvneseniâ – for tax periods from 1 January 2015 until 31 December 2016;

b) Eighty-five per cent of the total amount of tax nadvneseniâ – for tax periods from 1 January 2017 until 31 December 2018.

§ 33. For granted before 1 July 2014, the hitherto authorisation art. 166, para. 5, the term of which has not expired at the date of entry into force of this Act, the person who has obtained authorization for the application of the special procedure for charging the tax on importation or for the recovery of taxes within 30 days, submit information for the remainder of the term on the implementation of the investment project in the Ministry of Finance within the time limit under art. 166, para. 11.

§ 34. The law on excise duties and tax warehouses (promulgated, SG. 91 of 2005; amend., SG. 105 by 2005, issue 30, 34, 63, 80, 81, 105 and 108 of 2006, issue 31, 53, 108 and 109 from the 2007 No. 36 and 106 since 2008, issue 6, 24, 44 and 95 of 2009, 55/94 and by 2010. , PC. 19, 35, and 82 99 from 2011, issue. 29 54 94, and by 2012, PCs. 15, 101 and 109 from 2013 and St. 1 by 2014) make the following changes and additions:

1. In art. 3 al. 2 shall be amended as follows:

"(2) where for one and the same obligation for excise duty are responsible several taxable persons, they shall be jointly and severally liable."

2. In art. 4:

a) in paragraph 15 the first sentence after the words "passengers or goods" is added "for a fee";

(b) in item 25) (a) subparagraph "EE" is amended as follows:

"EE) for the Republic of France: the French territories referred to in article 349 and 355, paragraph 1 of the Treaty on the functioning of the European Union;"

in t. created) 55, 56 and 57:

"55." means of measurement and control are: a) measurement tools which take into account both indicators volume in litres, alcohol content and extract expressed in degree Plato, in the manufacture of beer, used by authorized warehousekeepers (with the exception of persons eligible for registration of independent small brewery);

b) Instrumentation, which takes into account the volume in litres of beer, by persons meeting the requirements for the registration of an independent small brewery, alcohol content and extract expressed in degree Plato, are determined in the laboratory;


c) counters, which takes into account the number of packages in place of filling in the manufacture of beer by persons meeting the requirements for the registration of an independent small brewery, performing only the beer sales for consumption there;

d) measuring devices, which are recorded at the same time volume in litres, assimilated to a comparative temperature 20 ° c, and alcohol content, calculated at 20 ° c, in the introduction, production and output of the ethyl alcohol of an alcoholic strength by volume of 80% vol or higher (including ethanol) falling within CN code 2207, distillates and ethyl alcohol of an alcoholic strength by volume of 80% vol less, falling within CN code 2208 90 91 and 2208 90 99;

e) calibrated vessels fitted with a means of measuring the level of liquids on the places of storage of goods referred to in point (d);

f) sized vessels which takes into account the volume in litres of ethyl alcohol (brandy), by persons received registration certificate of specialized small Distillery, having an actual alcoholic strength by volume indicator, calculated at 20 ° c is measured with alkoholomer or calibrated equipment and tools used in the laboratory analyses;

g) devices for measurement, which takes into account the volume in liters for the introduction and removal in bulk of still wines, sparkling wines other fermented beverages, intermediate products, and alcoholic drinks falling within CN code 2208, having an alcoholic strength indicator is determined in the laboratory;

h) sized vessels or vessels, equipped with calibrated means of measuring the level of liquids on the places of storage of the goods referred to in point (g);

and) that counters counted the number of consumer packages of alcoholic beverages;

j) means of measurement, which takes into account the mass in kilograms when entering and displaying the raw materials for the manufacture of tobacco products;

k) devices for measurement, which takes into account the mass in kilograms in places where the raw materials involved in the technological process, pass on the production time in the form of final cut tobacco blend formed;

l) counters, which takes into account the number of pieces in the manufacture of cigarettes;

m) systems for electronic counting and identification (SEPI), which takes into account the number and identification when entering, storing and displaying object produced of tobacco products, except for tobacco for smoking where it is raw material for the manufacture of tobacco products;

n) devices for measurement, which takes into account the volume in litres, assimilated to a comparative temperature 15 ° c, in the introduction, production and output of gasoline, gas oil, kerosene, biodiesel, energy products falling within CN codes 2710 11, other than those referred to in art. 32, para. 1, energy products falling within CN codes 2707 10, 2707 20, 2707 30, 2707 50;

o) sized and calibrated vessels fitted with a means of measuring the level of liquids on the places of storage of the goods at the letter "n";

p) means of measurement, which takes into account the volume in litres in the introduction, production and output of energy products falling within CN codes 2902 20 to 2709 and 2902 44;

p) sized and calibrated vessel, fitted with a means of measuring the level of liquids on the places of storage of the goods at the letter "p";

with measuring devices), which takes into account the mass in kilograms when entering, production and removal of heavy fuel, liquefied petroleum gas (LPG) falling within CN codes 2711 12 11 to 2711 19 000, of energy products falling within CN code 2901, 2902 19, and 2711 29 2902 11, lubricating oils, falling within CN code 2710 19 71 to 2710 19 93 of , other lubricating oils and other oils heavy other than lubricating, falling within CN code 2710 19 99, energy products falling within CN code 2706, 2707 91, 2707 99 11, 2707 99 19, 2707 99 99, 2710 91 and 2710 99;

t) sized and calibrated vessel, fitted with a means of measuring the level of liquids on the places of storage of the goods in the letter "c";

at) measuring devices, which takes into account the mass in kilograms when entering, extraction, storage and output of coke or coal;

f) measuring devices, which take into account quantities sold or consumed natural gas in the case of art. 57A, al. 1, 2 and 3;

x) measuring devices, which take into account quantities sold or consumed electricity in the cases of art. 57A, al. 1, 2 and 3.

56. "Sized container" is:

a) stationary vessel referred to in the document issued by the manufacturer of the volume of product stored at a certain level of fluid or volume at maximum filling;

b) nestacionaren vessel referred to in the document issued by the manufacturer or in Protocol, drawn up in collaboration with the supervisory authorities, or (c) a declaration by the person for the amount of stored product at a certain level of fluid or volume at maximum fill.

57. "final cut" formed tobacco blend is an intermediate product – the raw material for the manufacture of tobacco products, that is, with varying technological parameters and contains a variety of types, origins and classes of tobacco, Sting and tobacco foil, sauces and aromas, mixed in a certain percentage, specified in accordance with the prescriptions. "

3. In art. 12:

(a)) in the Al. 4:

AA) paragraph 1 shall be amended as follows:

' 1. are destroyed by or provided for the disposal of persons meeting the requirements of the law on waste management and of the normative acts for its implementation; "

BB) point 2 shall be repealed;

(b)) in the Al. 5 item 4 is created:

"4. the acquiring waste under para. 4. ";

in) a new para. 6:

"(6) the waste under para. 4 shall be disposed of only in the objects for which permission has been granted, the IPPC permit or registration document under art. 35 of the law on waste management. ";

d) past al. 6 it al. 7;


(e)) is hereby set up al. 8: "(8) disposal of waste under para. 4 is the activity of their treatment within the meaning of the law on waste management, with the aim of preventing their use as a tobacco product or raw material for the manufacture of tobacco products. "

4. In art. 20, para. 2:

a) in item 1 (a), the words "in the territory of the country" shall be deleted and the words "and over" are replaced by "by an authorized warehousekeeper in the territory of the country, as well as in export";

(b)) in item 10, after the words "registration of persons" there shall be added "or the termination of the exempt from excise duty end user";

in the 19) the words "as well as the consumption after the revocation of the certificate of end user exempt from excise duty" shall be deleted.

5. In art. 24 g, para. 1 item 3 shall be repealed.

6. In art. 26, al. 1 the words "budget" shall be replaced by "State budget".

7. Article 39 is amended as follows:

"Art. 39. (1) the chargeability conditions rate for cigarettes is as follows:

1. the specific excise duty – EUR 101. the 1000 short;

2. the proportional excise duty:

a) 25 per cent from January 1, 2016;

(b)) 27 percent from 1 January 2017;

c) 28 percent from 1 January 2018.

(2) the amount of the excise duty under para. 1 shall be not less than: 1. one hundred and sixty-one pounds. about 1000 less than 1 January 2016;

2. one hundred and sixty-eight pounds. about 1000 short by 1 January 2017;

3. one hundred and seventy-seven pounds. about 1000 less than 1 January 2018. "

8. In art. 44:

(a)) in the Al. 1 item 8 is created:

8. in the case of established obligations for excise duty with underlying revisionist conceit production by the procedure of art. 108 of the tax-insurance procedure code – on account of the Customs Office which issued the Auditors ' Act, within the time limits set in the tax-insurance procedure code. ";

(b)), the words "all over the State budget" shall be replaced by "State budget".

9. in art. 47, para. 1:

a) in item 8, after the word "raw" materials "shall be added" and a comma;

(b) in item 9), the words "the full functionality for an overview of ' shall be deleted.

10. In art. 48, para. 2 item 10 shall be repealed.

11. in art. 49 create al. 5-7:

"(5) when necessary clarification of all facts and circumstances relevant to the issuance of the licence, the person who made the request within the time limit referred to in paragraph 1. 2 may request a stay of proceedings for the granting of the licence within three months, giving the reasons for the suspension.

(6) where, for clarification of all facts and circumstances relevant to the issuance of the licence is necessary the opinion of another authority, the time limit referred to in paragraph 1. 1 is considered to be extended, but not by more than three months.

(7) in the cases referred to in para. (5) and (6) the person shall be notified in writing.

12. in art. 55 g create al. 5-7:

"(5) when necessary clarification of all facts and circumstances relevant to the issuance of the licence, the person who made the request within the time limit referred to in paragraph 1. 2 may request a stay of proceedings for the granting of the licence within three months, giving the reasons for the suspension.

(6) where, for clarification of all facts and circumstances relevant to the issuance of the licence is necessary the opinion of another authority, the time limit referred to in paragraph 1. 1 is considered to be extended, but not by more than three months.

(7) in the cases referred to in para. (5) and (6) the person shall be notified in writing.

13. in art. 57A, al. 3, paragraph 2, the words "the full functionality for an overview of ' shall be deleted.

14. In art. 57 (b):

a new Al are created). 8-10:

"(8) where necessary, clarification of all facts and circumstances relevant to the issue of a certificate of registration, the person who made the request within the time limit referred to in paragraph 1. 7 may request a stay of proceedings on the issue of the certificate within three months, giving the reasons for the suspension.

(9) where, for the clarification of all facts and circumstances relevant to the issue of the certificate, it is necessary the opinion of another authority, the time limit referred to in paragraph 1. 7 is considered to be extended, but not by more than three months.

(10) in the cases referred to in para. 8 and 9, the person shall be notified in writing. ";

(b)) the previous para. 8, 9 and 10 shall become al. 11, 12 and 13;

in the past) Al. 11 becomes para. 14 and in her words "para. 10 "shall be replaced by" para. 13. "

15. in art. 57 in:

(a)) in the Al. 1, point 8, the words "the full functionality for an overview of ' shall be deleted;

(b)) are al. 9-11:

(9) where necessary, clarification of all facts and circumstances relevant to the issue of a certificate of registration, the person who made the request within the time limit referred to in paragraph 1. 4 may request a stay of proceedings on the issue of the certificate within three months, giving the reasons for the suspension.

(10) when clarification of all facts and circumstances relevant to the issue of the certificate, it is necessary the opinion of another authority, the time limit referred to in paragraph 1. 3 is considered to be extended, but not by more than three months.

(11) in the cases referred to in para. 9 and 10, the person shall be notified in writing.

16. In art. 64:

(a)) in the Al. 18 "after the word" recipient "is added and the persons under art. 76 in ";

(b)) is hereby set up al. 19:

(19) not put the band on the consumer packaging of nutritional supplements to maintain the good condition of the organism containing ethyl alcohol, when in packages up to 50 ml. "

17. In art. 65:

(a)) in the Al. 5 item 3 shall be repealed;

(b)) in the Al. 6 the words "and 3" shall be deleted;

in paragraphs 7 and 8) are repealed.

18. in art. 73, para. 2, after the word "filed" is added "within 7 days.

19. in art. 73 (l), para. 2, after the word "filed" is added "within 7 days.

20. in art. 81 (a):

and the current text) became al. 1;

(b)) is hereby set up al. 2:

"(2) where an authorized warehousekeeper provide new collateral security shall be released with the previous decision of the Director of the customs agency within 30 days, provided that the person has no obligation to duty."

21. In art. 84:

(a)) in the Al. 6, item 9, after the word "duty" is added "capacity of consumer packaging, number of consumer packages, sales price (for cigarettes)";


(b)) in the Al. 18, after the words "preliminary" decision "shall be added or entered into force the judgment is reversed the decision.

22. in art. 88 (b):

and the current text) became al. 1;

(b)) is hereby set up al. 2:

(2) reference-declaration under para. 1 shall be completed before the beginning of the production process. "

23. In art. 90 a, para. 2:

(a) in item 8) Finally a comma and add "unless administrativnonakazatelnoto production is completed with the conclusion of the agreement;

b) point 9 shall be repealed.

24. In art. 90 g, para. 1, paragraph 3, the words "3 – 6, 8 and 9 ' shall be replaced by" 3-6 and 8.

25. in art. 93:

a) a new para. 8:

"(8) for the fulfilment of the conditions under paragraph 1. 6 certificate of court approved for transport by the head of the competent Customs Office by order, determined by the regulation for implementation of the law. The certificate is valid for the territory of the whole country. ";

(b)) the current al. 8 it al. 9.

26. In art. 94, para. 1 item 3 is created:

"3. the fuel tank of self-propelled machines and in the fuel tanks of the stations for loading self-propelled machines."

27. an art. 94 (a):

"Art. 94. (1) it is prohibited to receipt of energy products under art. 33, para. 1, item 1 – 4 of persons who do not have the requisite storage containers or heating systems for use of energy product and the supply of such products in places other than the exact address, authenticated the document under art. 33, para. 3.

(2) Prohibit any deals with energy products referred to in paragraph 1. 1 after their delivery to the address in the document authenticated under art. 33, para. 3, and confirmation of receipt by the user.

(3) holding or intended use of the energy products referred to in paragraph 1 spot, other than that referred to in the document under art. 33, para. 3, is allowed in cases of force majeure, provided that he has previously informed the Customs authorities in writing of the change and the reasons for imposing it.

(4) Notification under paragraph 1. 3 shall be submitted immediately to the nearest customs office – in the event of a change of the place indicated in the document under art. 33, para. 3, and contains information about the reasons for the change. Not later than 7 days after submission of the notification referred to in paragraph face. 3 submit to the Customs authorities and the Act of a competent authority, certified the existence of force majeure, where applicable.

(5) certified copies of the documents referred to in para. 4 be kept in place under para. 3, be made available to the Customs authorities at the screening. "

28. in art. 97, para. 1 the words "customs territory" shall be replaced by ' the '.

29. in art. 102, para. 2, after the words "all other persons" there shall be added "or" holding.

30. in art. 103 al. 1 shall be amended as follows:

(1) the control is done through a physical check of the quantity and other data and indicators of relevance to contravene excise duty tax, accounting and commercial documents to validated entities, as well as the data of the measuring instruments and control. "

31. Article 103 (a) shall be replaced by the following:

"Art. 103. (1) for the purposes of the checks carried out by the Customs authorities control taxable under this law persons are obliged to use means of measurement and control, meeting the requirements of this law and of the normative acts for its implementation, and in the cases when the means of measurement and control instrumentation for the purposes of the law on measurements, they must meet the requirements of the law on measurements and the normative acts for its implementation.

(2) the data by means of measurement and control in al. 1 are reflected in the accountability of individuals.

(3) the Minister of Finance issued a decree, which lays down specific requirements for measuring instruments and control systems for registering and reporting of quantitative and physico-chemical parameters of excisable products and controls carried out by the Customs authorities on the means of measuring and control systems used in the introduction, production, storage and removal of excise goods.

(4) the data by means of measurement and control under art. 4, p. 55, letters "a", "d", and "(for alcoholic drinks falling within CN code 2208)", "-t" and "f" shall be communicated electronically in the automated systems of records on individuals.

(5) the data by means of measurement and control under art. 4, p. 55, letters "a", "d", and "(for alcoholic drinks falling within CN code 2208)", "the n", "p", "s", "u" (with the exception of those which izveždat natural gas for domestic and industrial needs in the volume under 3 million cubic meters per year) and "x" are sent to the Central Customs management in order, way and format specified by order of the Minister of finance. The order shall be published on the Internet pages of the Ministry of finance and the Customs Agency.

(6) paragraphs 4 and 5 shall not apply:

1. for registered consignors, being exempt from excise duty to end users and the persons under art. 3, al. 1, item 6;

2. for persons who:

(a) receive or send) only pre-packed alcohol and alcoholic drinks with the same nominal quantities, and with a mass of 5 g to 10 kg including or with a volume of 5 ml to 10 litres inclusive;

(b) a certain amount in advance) get ready packaged alcohol and alcoholic beverages, labelled, put in packages of any kind, which are normally present on the market, and the quantity contained in the package cannot be altered without the package to be broken open, or changed;

3. for persons who:

(a) receive or send) only pre-packed energy products with the same nominal quantities, and with a mass of 5 g to 10 kg including or with a volume of 5 ml to 10 litres inclusive;


(b) a certain amount in advance) get ready packed energy product in labelled containers of whatever nature, which are normally present on the market, and the quantity contained in the package cannot be altered without the package to be broken open, or changed;

c) receive pre-packed lubricating oils falling within CN code 2710 19 71 to 2710 19 93 from other lubricating oils, falling within CN code 2710 19 99, meeting the requirements of art. 33A;

4. in the case of pre-packed aromatic alcohol containing products with a weight up to 10 kg including and with a capacity of up to 10 litres inclusive and designed for use in the manufacture of tobacco products.

(7) not allowed entry, production, storage and removal of tax warehouses and the premises of the registered persons of excise goods which are not taken into account by means of measurement and control. "

32. an art. 103 (b):

"Art. 103 (b). (1) for the purposes of determining the tax base for excise duties and for the establishment of public Government claims data are used by the means of measurement and control under art. 103 a, para. 1. (2) in proceedings under art. 104, para. 1, the Customs authorities may lay down obligations for excise duty on certain of these tax basis when you discover differences between:

1. data of accountability to the taxpayer, and

2. a factual stock down during physical examination under art. 103, and 3. data by means of measurement and control instrumentation for the purposes of the law on measurements that lead or have led to a reduction in the tax base for excise duty, respectively, to the reduction of excise duty.

(3) the differences in the Al. 2, recorded by the Customs authorities, shall be considered as shortages of goods in respect of which excise duty is payable.

(4) in ascertaining the circumstances under para. 2 the Customs authorities may take measures to advance the provision of claims by the order of the tax-insurance procedure code. "

33. In art. 104:

a) a new para. 5:

"(5) the Information issued by the Customs authorities, pleading with specified obligations for excise duty, is sent on a monthly basis of the National Revenue Agency.";

(b)) the previous para. 5 and 6 become Al respectively. 6 and 7.

34. In art. 107 (g):

a) a new para. 3:

"(3) the obligation Specified in the decision on para. 2 subject to the voluntary payment within 14 days of the service. After the expiry of the period for voluntary payment is subject to the prior decision execution, unless the execution is suspended by the order of the tax-insurance procedure code. ";

(b)) the current al. 3 it al. 4 and in her words "the administrative code" shall be replaced by "the tax-insurance procedure code";

in the past) Al. 4 is repealed.

35. In art. 114 words al. 1, 3, 4 and 5 "are replaced by" para. 1, 2, 4, 5 and 7 ".

36. In art. 117, para. 1, after the words "of art. 94 "insert" and art. 94.

37. In art. 124:

(a)) in the Al. 5 creates the second sentence: "in favor of the withdrawal of the goods which are the subject of the processing are considered to be placed under suspension of excise duty. ';

(b)) is hereby set up al. 8:

"(8) Withdrawn in favour of the State energy products that are fit for use, and do not present a danger for the life and health of people or for the environment, can be provided free of charge to hospitals, schools and social institutions as well as people with disabilities or indigent persons. The terms and conditions of the provision are determined by the Ordinance under para. 4. "

38. In art. 126 the word "produce" and the comma after it is deleted.

39. In transitional and final provisions § 9A is created:

"§ 9A. Taxable persons are obliged to use measuring devices and control under art. 4, p. 55, letters "d", "k", "l" and "p" shall be adapted, in accordance within 6 months from delivery of the positive decision of the European Commission in the notification procedure undertaken by the Ministry of finance. "

40. paragraph 46 of the transitional and concluding provisions of the law amending and supplementing the law on excise duties and tax warehouses (promulgated, SG. 94 by 2010; amend., SG. 19 of 2011 and 54/2012) is repealed.

§ 35. Taxable persons who use tools for measuring and control according to the law on excise duties and tax warehouses and meet the requirements of the law in the decreeing a positive decision of the European Commission in the notification procedure undertaken by the Ministry of finance, are considered to be brought into line.

§ 36. (1) fuel oils of petroleum origin, owned by the State Agency "State reserve and war" with paid excise duty on the date of entry into force of this law, may, in the case of their release for use within the meaning of the law on State reserves and wartime stocks and stocks of oil and petroleum products or their renewal to be mixed with biofuels in a tax warehouse in accordance with the requirements of the law on renewable energy, to their full depletion.

(2) produced by al. 1 energy products are taxed with a rate of motor fuel as defined in art. 32, para. 1 of the law on excise duties and tax warehouses at the time of their removal from the tax warehouse. The excise duty shall be determined as the difference between the excise duty under art. 32, para. 1 of the law on excise duties and tax warehouses and the amount of excise duty paid for the fuel of petroleum origin.

(3) the operations referred to in para. 1 shall be carried out by the procedure of art. 65, para. 6 of the law on excise duties and tax warehouses.


§ 37. Proceedings for recovery of excise duty under the revoked art. 24 g, para. 1, item 3 of the law on excise duties and tax warehouses, started until the entry into force of this law shall be terminated.

§ 38. Proceedings under art. 107 (g) of the law on excise duties and tax warehouses, formed prior to the entry into force of this law shall be completed in the previous row.

§ 39. In the law on corporate income tax (official SG. 105 of 2006; amend., SG. 52, 108 and 110 since 2007, no. 69 and 106 since 2008, 32/35 and 95 of 2009, issue 94 from 2010, issue 19, 31, 35, 51, 77 and 99 from 2011, and 40/94 by 2012, issue 15 , 16, 23, 68, 91, 100 and 109 from 2013 and St. 1 by 2014) make the following changes and additions:

1. In art. 1 item 9 shall be established:

"9. the additional expenses of members of the National Assembly."

2. In art. 2, al. 1 creating a t. 6:

"6. The National Assembly of the Republic of Bulgaria – additional tax expenses of members of the National Assembly."

3. In the name of chapter twenty-second word "Reduction" and the comma after it is deleted.

4. In art. 167:

a) in the title, the words "or reduce" shall be deleted;

(b)) in the Al. 1 in the text before point 1, the words "or" shall be deleted.

5. In art. 168:

a) in the title, the words "and reduced" shall be deleted;

(b)) paragraph 1 shall be amended as follows:

"(1) The corporation tax in accordance with this chapter shall be accounted for in equity."

6. In art. 170:

a) in the title, the words "or reduced" shall be deleted;

(b)) in the text, the words "or reduced" and "or reduce" shall be deleted.

7. In art. 172:

(a)) in the Al. 1 the words "cut or" shall be deleted;

(b)) is hereby set up al. 3:

"(3) the right of disposal in accordance with this chapter shall cease to be valid in cases in which a taxable person, for which there is a requirement for the submission of application form, submit it in time or does not fulfil the requirements set out in the application form."

8. in chapter twenty-second in the title of section IV, the word "regional" shall be deleted.

9. in art. 182:

(a)) in the Al. 1:

AA) paragraph 1 shall be amended as follows:

"1. the industries operating in the coal mining, steel making, manufacture of synthetic fibres, fisheries and aquaculture, as well as the production of agricultural products listed in annex 1 of the Treaty on the functioning of the European Union for the activity, or;"

BB) in item 3, finally a comma and added the Union "or";

BB) item 4 shall be inserted:

4. close out the same or similar productive activity in a Member State of the European Union or in another State party to the agreement on the European economic area, two years before the date of submission of the application form for assistance or if at the time of its filing it intends to close a production activity within two years after the initial investment, for which will be transferable income tax. ';

(b)) in the Al. 2:

AA) in point 2, the words ' the Treaty establishing the European Community ' shall be replaced by ' Treaty on the functioning of the European Union ";

BB) in paragraph 3, the words ' the Treaty establishing the European Community ' shall be replaced by ' Treaty on the functioning of the European Union ";

BB) points 4 and 5 are repealed;

yy) into the words "road freight transport to other persons, or provide for remuneration" shall be replaced by ' carriage of goods by road for hire or reward.

10. In art. 188:

a) paragraph 1 shall be amended as follows:

(1) tax relief, representing the minimum aid occurs when the amount of de minimis aid received by the taxpayer in the last three years, including the current, regardless of their form or source of their acquisition does not exceed the threshold of the equivalent in LEVs of 200 000 euros and for a taxable person who carries out road freight transport for hire or reward – the equivalent in LEVs of 100 000 euro set the official exchange rate of the Lev to the euro. These thresholds shall apply irrespective of whether the aid is financed entirely or partly by resources of the European Union. (C) the amount of the received minimum AIDS include:

1. the income tax of the taxpayer for the past three years, including the corporate tax, which is the subject of divestment for the current year, with the exception of income tax preotst″peniâ for which the conditions of art. 189b and 189;

2. all previous aid for the past three years, including the current provided to any of the conversion companies, which should be taken into account by the taxpayer pursuant to art. 3, paragraphs 8 and 9 of Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid (OB, L 352/1 of 24 December 2013), as a result of the conversion of companies or a transfer of an undertaking. ";

(b)) a new para. 2:

"(2) when on 31 December of that year the taxpayer is a single undertaking, the tax relief occurs when the amount of de minimis aid received by all persons who are one and the same undertaking over the last three years, including the current, regardless of their form or source of their acquisition, shall not exceed the relevant threshold of the BGL equivalent under para. 1. ";

in the past) Al. 2 it al. 3;

d) creates new al. 4:


"(4) where the definitions of disposal tax for the year will exceed the threshold under para. 1 and 2, the taxpayer, including the taxable persons are one and the same undertaking may not use the disposal for the entire tax amount set for divestment. ";

(e)) the current al. 3 it al. 5, and shall be amended as follows:

"(5) The tax on assets invested in al. 3, accumulates:

1. the thresholds laid down in paragraph 1. 1 and 2, with other de minimis aid granted under Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis, and with minimal assistance provided pursuant to other regulations on de minimis aid;

2. until the threshold laid down in Regulation (EC) no 360/2012 of 25 April 2011, on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid (de minimis) for undertakings providing services of general economic interest (OB, L 114/8 of 26 April 2012), with minimal assistance provided under this regulation;

3. the maximum allowable aid intensity of the State aid approved by a decision of the European Commission or authorised under art. 9 of the law on State aid for these assets. "

Al is current). 4 it al. 6 and shall be amended as follows:

(6) the taxpayer declared in the annual income tax return for the year of transferable corporate tax:

1. the amount of de minimis aid received, regardless of their form and source, for the past three years, including the current;

2. the amount of all previous aid for the past three years, including the current provided to any of the conversion companies, which should be taken into account by the taxpayer pursuant to art. 3, paragraphs 8 and 9 of regulation 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis, as a result of the conversion of companies or a transfer of an undertaking. ";

(g)) are al. 7 and 8:

"(7) in cases where the taxpayer is a single undertaking, are declared:

1. all taxable persons which are one and the same undertaking;

2. the amount of de minimis aid received by persons referred to in paragraph 1, regardless of their form and source, for the past three years, including the current.

(8) in the cases referred to in para. 7, item 2 the amount of de minimis aid received by the applicant shall be declared the first annual tax return tax liable person for that year. Use the size declared all taxable persons which are one and the same enterprise. "

11. in art. 189:

(a)) in the Al. 1:

AA) point 9 is replaced by the following:

"9. the tax shall not exceed 50 per cent and for initial investment carried out in the municipalities of Southwest region – 25 per cent of the present value of the tangible and intangible assets included in initial investment, as determined at the date of granting of the aid; the interest rate for the purposes of determining the present value of the initial investment is the reference rate set by the European Commission at 31 December of the year of the disposal; in cases where the income tax for a number of years investing in tangible and intangible assets which are part of the project for the initial investment, the interest rate for the purposes of determining the present value of the initial investment is the reference rate set by the European Commission on 31 December of the first of those years; "

BB) 11 is created:

"11. the assets referred to in paragraph 1 the taxpayer is not a recipient under any of the following AIDS:

a) aid within the meaning of art. 107 (1) of the Treaty on the functioning of the European Union;

(b) minimum) aid granted in accordance with any regulations for de minimis aid;

in) financial assistance under the rural development programme;

(d)) any other public financial support from the national budget and/or from the budget of the European Union. ";

(b)) paragraph 2 is repealed;

in) paragraph 3 shall be amended as follows:

"(3) in cases where tax relief is granted for a large investment project whose total value exceeding the equivalent in LEVs of 37.5 million. euros, and the initial investment carried out in the municipalities of Southwest region – 18.75 million. Euro down at the official exchange rate of the Lev to the euro, tax relief can be used for the relevant year only if it has received a positive decision from the European Commission following the notification made by the order of art. 108, para. 3 of the Treaty on the functioning of the European Union. The Minister of Finance shall notify the European Commission under the procedures laid down in the law on State aid. The taxpayer is required to provide to the Minister of finance with the necessary information to send notification to the European Commission. ";

(d)) in the Al. 5, the words "article. 88, para. 3 of the Treaty establishing the European Community ' shall be replaced by "art. 108, para. 3 of the Treaty on the functioning of the European Union ";

(e)) are al. 6-8:

"(6) For initial investment relating to the diversification of the products manufactured by creating new products, eligible costs must exceed by at least 200 percent tax value of the assets to be reused, as at 31 December of the year prior to the commencement of the implementation of the initial investment.


(7) the value of the eligible costs of the assets included in the initial investment, linked to a fundamental change in the existing production process, shall not exceed the amount of annual tax depreciation of assets relating to the activities, which will be upgraded for the preceding three years.

(8) the taxable person shall notify the territorial Directorate of the National Revenue Agency in your registration for the draft for initial investment, including large investment project, by submitting an application form for assistance in form at the latest before starting the implementation of the project. "

12. in art. 189b, para. 2:

a) in paragraph 6 (b), the words "Regulation (EC) No 1535/2007 of 20 December 2007 on the application of articles 87 and 88 of the Treaty establishing the European Community de minimis aid in the sector of the production of agricultural products (OB, L 337/35 of 21 December 2007)" shall be replaced by ' Regulation (EC) No 1408/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union de minimis aid in the agricultural sector ";

(b)) is created point 7:

7. tax liable person, representing a large undertaking, has complained in the territorial Directorate of the National Revenue Agency in your registration form for applying for assistance under the model proposed by the Minister of agriculture and food and approved by the Minister of finance, at the latest before commencement of the investment of tax that will be ceded. "

13. in art. 190, para. 2 the words "para. 2 "are replaced by" para. 3. "

14. In art. 195:

(a)) in the Al. 6 item 3 is created:

"3. the income from interest, royalties under the terms of paragraphs 1 and 2. 7-12. ";

(b)) are al. 7-12:

(7) income from interest, royalties are not taxed at source, when both the following conditions are met:

1. holder of income is a foreign legal person of the Member State of the European Union, or place of business in a Member State of the European Union, the non-resident legal person from a Member State of the European Union;

2. local legal person – payer of the income, or the person whose place of business in the Republic of Bulgaria is the payer of income is related with the foreign legal entity – owner of the income, or with the person whose place of business is the proprietor of the income.

(8) Income from interest, royalties may not be taxed at source and before expiry of the period referred to in paragraph 1. 12, paragraph 2, provided that at the time of the charge of possession of a minimum required income from capital is not interrupted.

(9) in the cases referred to in para. 8, when possession of the required minimum capital is suspended, before the expiry of the minimum two-year time limit for exempt under para. 8 income from interest, royalties withholding tax is due, by applying the tax rate to 10 percent. For withholding tax payable is due to interest on arrears for the period from the date on which the tax should have been paid at source, up to the date of importation.

(10) where the non-taxation of income from interest, royalties is coated, the holder of income has the right to ask for a refund of the tax. The refund shall be made in accordance with the procedure and within the time limits of Tax insurance procedure code, but no later than one year from the filing of the request for recovery.

(11) paragraphs 7, 8, 9 and 10 shall not apply to: 1. income representing distribution of profits or the recovery of the capital;

2. income from debt-claims which entitle to participate in the debtor's profits;

3. income from debt-claims which entitle the creditor to replace his right to interest for a right to participate in the debtor's profits;

4. income from debt claims, where there is no provision for repayment of the principal or the return is after more than 50 years from the date of issuance of the debt;

5. income, representing unrecognized expenses for tax purposes of a place of business in the Republic of Bulgaria, with the exception of those referred to in art. 43;

6. the income accruing from foreign legal entity by a State which is not a Member State of the European Union, through a place of business in the Republic of Bulgaria;

7. income from transactions of which the main motive or one of the main reasons is the deviation or avoiding taxation.

(12) for the purposes of paragraphs 1 and 2. 7-11:

1. a foreign legal person of the Member State of the European Union, is any foreign legal person for which the following conditions are met simultaneously:

a) the legal form of a foreign legal person is in accordance with Annex No.5;

(b) the foreign legal person) is a resident for tax purposes in a Member State of the European Union, in accordance with the relevant tax legislation and under the Convention for the avoidance of double taxation with a third State is not considered to be resident for tax purposes in another country outside the European Union;

in the foreign legal person) shall be subject to any of the taxes referred to in annex No 6, without the right to exemption from taxation, or with identical or similar tax, which is imposed in addition to or in lieu of those taxes;

2. a person is a related party with a second person, if at least one of the following conditions at the time of the accrual of income:

and the first person) has continuously for a period of at least two years, at least 25 per cent of the capital of the second person;


(b)) the second person has continuously for a period of at least two years, at least 25 per cent of the capital of the first person;

in the third person), which is a legal person or a foreign resident legal person from a Member State of the European Union, has continuously for a period of at least two years, at least 25 percent of the capital and of the first and of the second person;

3. foreign legal person is the holder of income when you receive this income to their own benefit and not as an intermediary or agent of another person;

4. place of business is the proprietor of income when both the following conditions are met:

and debt collection) the right or use of information in respect of which the interest arises or royalties, are effectively connected with that permanent establishment;

(b)) interest or royalties represent income in respect of which the place of business is taxed in the Member State of the European Union, in which it is located, with any of the taxes referred to in annex 6, or in Belgium – with "impot des non-residents/belasting der niet-verblijfhouders" or in Spain – c "Impuesto sobre la Renta de no Residentes" or c an identical or similar tax that is necessary in addition to or instead of these taxes. "

15. in art. 200, para. 2, after the word "hundred" is placed to the end point, and the text is deleted.

16. Article 200 and is repealed.

17. In art. 201-al. 5 shall be amended as follows:

"(5) with the declaration provided for in para. 1 the persons obliged to deduct tax at source and import under art. 195, or recipients of income in the case referred to in para. 3 provide information on income under art. 143 h, para. 1, 2 and 6 of the tax-insurance procedure code for the purpose of automatic exchange. The information is given once a year with the Declaration given for the fourth quarter of the year, as the information is compiled and made available by the transferee. Upon termination of the taxpayer information shall be supplied within the time limits and according to the procedures for the submission of the tax return referred to in art. 162. "

18. in part four chapter establishes the thirtieth "and" with art. 217, 217 b, 217, 217 in (d) and (e) 217: "Chapter thirty a

TAX ON THE COST OF MPS

Object of taxation

Art. 217. the expenditure tax be levied on the additional costs of members of the National Assembly.

A taxable person

Art. 217 b. Taxable person for tax under art. 217 a is the National Assembly of the Republic of Bulgaria.

Tax base

Art. 217. in the tax base for the determination of the tax on the cost of MPs are accrued expenses for the calendar year.

Tax rate

Art. 217. The tax rate the tax under art. 217 a is 10 percent.

The Declaration and payment of tax

Art. 217 e. (1) the tax on the cost of MPs declared tax declaration form, which shall be submitted by 31 December of the year concerned in the territorial Directorate of the National Revenue Agency by the registration of the National Assembly of the Republic of Bulgaria.

(2) the tax on the additional costs of members of the National Assembly shall be submitted by 31 December of the year concerned. "

19. in § 1 of the additional provisions are made the following amendments and additions:

a) in paragraph 27, the words ' the Treaty establishing the European Community ' shall be replaced by ' Treaty on the functioning of the European Union ";

b) point 28 shall be replaced by the following:

"28." productive activity "for the purposes of art. 184 is the process of creating a new product by mechanical, physical or chemical transformation (working or processing) of raw materials for the purpose of subsequent fulfilment, as well as the biological transformation of live animals or plants. Production activity is not the creation of a new product in the energy and aviation sectors, including construction of airports, airport infrastructure and support activities, in the case of State aid for regional development. ";

in point 30) shall be amended as follows:

"30." in difficulty "for the purposes of art. 182, para. 1, item 3 is an undertaking within the meaning of the guidelines on State aid for rescuing and restructuring of non-financial enterprises in difficulty (OJ, with 209/1 of 23 July 2013), including their modifications and exchanges, and for the purposes of art. 182, para. 5 is an undertaking within the meaning of the guidelines of the European Union for State aid in the sectors of agriculture, forestry and rural development for the period 2014-2020 (OB, with 204/1 from 1 July 2014). ";

d) point 31 is replaced by the following:

"31." de minimis aid "is aid within the meaning of Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis.";

e) section 45 shall be replaced by the following:

"45." agricultural products "," processing of agricultural products "and" marketing of agricultural products "are those within the meaning of art. 2 (1) of Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis. ";

is so created) 71-75:

"71." single undertaking "is an undertaking within the meaning of art. 2 of Council Regulation (EC) No 1407/13 of 18 December 2013 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to aid de minimis.


72. "Southwestern region" for the purposes of chapter twenty-second includes all cities in Sofia (the capital), Sofia, Blagoevgrad, Pernik and Kyustendil in accordance with Regulation (EC) no 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics, including its amendments and replace.

73. "Date of grant" is 31 December of the year of transferable corporate tax.

74. "large enterprises" are enterprises which do not fulfil the criteria laid down in the Commission recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises.

75. "additional costs of MPs" are those under art. of annex 11 "financial rules on the budget of the National Assembly" the rules for organisation and operation of the National Assembly. "

20. The existing annex 5 to the art. 200 a, para. 6, paragraph 1, subparagraph (a) shall become Annex No. 5 to art. 195, para. 12, paragraph 1, subparagraph (a) and the words ' in the name of art. 200 a, para. 6, paragraph 1, subparagraph (a) shall be replaced by ' art. 195, para. 12, paragraph 1, subparagraph (a).

21. The existing annex No 6 to art. 200 a, para. 6, paragraph 1 (c) and item 4 (b) is renumbered annex No 6 to art. 195, para. 12, paragraph 1 (c) and item 4 (b) and (c) the name, the words "article. 200 a, para. 6, paragraph 1 (c) and item 4 (b) shall be replaced by ' art. 195, para. 12, paragraph 1 (c) and item 4 (b).

22. Everywhere in the law the word "Republican" is replaced by "the State".

23. in the transitional and concluding provisions of the law amending and supplementing the law on corporate income tax (SG. 100 by 2013) is hereby amended as follows:

a) paragraph 14 is replaced by the following: "§ 14. After 31 December 2013 tax benefits under Chapter twenty two, section IV may be used until 31 December 2020 tax deduction under art. 184 constituting State aid for regional development, it can be used when the performance of the initial investment begun after 31 December 2013, but before 1 January 2021. ";

(b)) § 17 in the first sentence, the words ' For 2014 "shall be deleted.

§ 40. Taxable persons who do not meet the conditions for the application of art. 184 in relation to art. 188 of the law on corporate income tax and which in 2014 have implemented art. 91 in connection with previous art. 188 of the law on corporate income tax, for preotst″penite in 2014 advance contributions do not pay interest in accordance with art. 9 and 89 of the law on corporate income tax.

§ 41. Provided by 31 March 2015, the European Commission ruled a positive decision for tax relief, representing the State aid, the form for applying for assistance under art. 189 of the Act on corporate income tax shall be submitted together with the annual tax return for 2014, in the event that the performance of the initial investment begun after 31 December 2013, but before delivery of the positive decision.

§ 42. In the law on income tax of individuals (official SG. 95 2006; amend., SG. 52, 64 and 113 (2007), no. 28, 43 and 106 since 2008, issue 25, 32, 35, 41, 82, 95 and 99 from 2009, issue 16, 49, 94 and 100 by 2010, issue 19, 31, 35, 51 and 99 from 2011. , PC. 40, 81 and 94 by 2012 PCs. 23, 66, 100 and 109 from 2013 and St. 1, 53 and 98 by 2014) make the following changes and additions:

1. In art. 11 al. 5 shall be amended as follows:

"(5) advance payment of interest on deposit accounts, subject to final tax under art. 38, para. 13, the income is deemed to be acquired on the maturity date of the deposit or the date of his early termination. "

2. In art. 13, para. 1 item 8 is repealed.

3. In art. 21, the words ' and article. 20 ' shall be replaced by "art. 20, 22 and 22 in d ".

4. Article 22 (b) is repealed.

5. an art. 22 in:

"Tax relief for children

Art. 22. (1) in Local and foreign natural persons natural persons established for tax purposes in a Member State of the European Union or in another State party to the agreement on the European economic area, enjoy tax deduction, as deducted from the amount of the annual tax bases under art. 17:

1. $ 200. – When a minor child;

2. four hundred pounds. – in the case of two minor children;

3. six hundred euro. – When three or more minor children.

(2) the tax relief is used when both the following conditions are true:

1. at 31 December of the tax year, the child is a resident of a Member State of the European Union or of another State party to the agreement on the European economic area;

2. the child is not a minor;

3. as at 31 December of the tax year the child is not accommodated for growing full state maintenance in a specialized institution for children.

(3) the tax relief enjoyed by a person referred to in paragraph 1. 1, which as at 31 December of the tax year is:

1. a parent who is deprived of parental rights, and provided that:

a) the child is not placed outside the family, and

(b)) is not given custody or guardianship, or

2. a guardian or trustee – in cases of guardianship or custody, or

3. a member of the families of relatives or loved ones – in cases where the child is placed for a period of not less than 6 months with relatives or loved ones within the meaning of the law for the protection of the child, or

4. foster parent – in the case of long-term accommodation for child rearing in foster care within the meaning of the law on child protection.


(4) the tax relief be used to the extent of the amount of the annual tax bases and provided that the person referred to in paragraph 1. 3 submit a written declaration from the other parent, respectively from other foster parent, close relative, or that you will not use the reduction for the relevant tax year.

(5) a declaration under para. 4 is not present when the other parent, respectively the other foster parent, or a close relative:

1. is unknown, died or is deprived of parental rights or is not granted custody of children in case of divorce;

2. do not receive income subject to tax on the total annual tax base or tax on the annual tax base under art. 28.

(6) the tax relief can be used by a parent not granted custody of children in cases of divorce, where the conditions are in place for him under par. 1-3 and when I submit a written declaration under para. 4 from the other parent.

(7) the tax relief benefits including the years in which the child is born and is minor.

(8) the circumstances and conditions under para. 1-7 declared with a declaration in a form. "

6. an art. 22 (d):

"Tax relief for children with disabilities

Art. 22. (1) the amount of the annual tax bases under art. 17 local and foreign natural persons natural persons established for tax purposes in a Member State of the European Union or in another State party to the agreement on the European economic area, shall be reduced by $ 2,000. of raising a child with 50 and over 50 percent with type and degree of disability, as defined by final decision of a competent authority.

(2) the tax relief benefits, including for the year in which they are established the type and degree of disability, and for the year of expiry of the validity of the decision, when both the following conditions are true:

1. at 31 December of the tax year, the child is a resident of a Member State of the European Union or of another State party to the agreement on the European economic area;

2. the child is not a minor;

3. as at 31 December of the tax year the child is not accommodated for growing full state maintenance in a specialized institution for children.

(3) the tax relief enjoyed by a person referred to in paragraph 1. 1, which as at 31 December of the tax year is:

1. a parent of a child with 50 and over 50 percent with type and degree of disability, which is not deprived of parental rights, and provided that:

a) the child is not placed outside the family, and

(b)) is not given custody or guardianship, or

2. a guardian or custodian of a child with 50 and over 50 percent with type and degree of disability – in cases of guardianship or custody, or

3. a member of the families of relatives or relatives of the child with 50 and over 50 percent with type and degree of damage – in cases where the child is placed for a period of not less than 6 months with relatives or loved ones within the meaning of the law for the protection of the child, or

4. a foster parent of a child with 50 and over 50 percent with type and degree of damage – in the case of long-term accommodation for child rearing in foster care within the meaning of the law on child protection.

(4) the tax relief be used to the extent of the amount of the annual tax bases under art. 17 and provided that the person referred to in paragraph 1. 3 submit a written declaration from the other parent, respectively from other foster parent, close relative, or that you will not use the reduction for the relevant tax year.

(5) a declaration under para. 4 is not present when the other parent, respectively the other foster parent, or a close relative:

1. is unknown, died or is deprived of parental rights or is not granted custody of children in case of divorce;

2. do not receive income subject to tax on the total annual tax base or tax on the annual tax base under art. 28.

(6) the tax relief can be used by a parent not granted custody of children in cases of divorce, where the conditions are in place for him under par. 1-3 and when I submit a written declaration under para. 4 from the other parent.

(7) the circumstances and conditions under para. 1 – 6 is declared with a declaration in a form. "

7. In art. 23 shall create item 8 and 9:

"8. the declaration under art. 22 in, al. 8 – for tax deduction under art. 22 in; When the tax benefit is enjoyed by a foreign natural person – resident of a Member State of the European Union or of another State party to the agreement on the European economic area, to the declaration under art. 22 in, al. 8 apply and copies of official documents proving the existence of the terms of use of the tax relief under art. 22 in, as well as their translation into Bulgarian language, carried out by a sworn translator;

9. a declaration under art. 22 (d), para. 7, as well as a copy of a valid decision of the TEMP/NELKO – for tax deduction under art. 22 (d); When the tax benefit is enjoyed by a foreign natural person – resident of a Member State of the European Union or of another State party to the agreement on the European economic area, to the declaration under art. 22 (d), para. 7 apply and copies of official documents proving the existence of the terms of use of the tax relief under art. 22 (d), as well as their translation into Bulgarian language, carried out by a sworn translator.

8. In art. 28, para. 2 create item 4 and 5:

"4. the difference between the amount of tax deduction allowable under art. 22 c and the amount of the relief of the amount of the annual tax bases;

5. the difference between the $ 2000. and the amount of the tax deduction under art. 22. "


9. in art. 38, para. 13 the words "deposit accounts in commercial banks" are replaced by "bank accounts".

10. In art. 46 para. 4 shall be amended as follows:

"(4) the rate of tax on income under art. 38, para. 13 is 8 percent. "

11. in art. Al 48. 6 shall be amended as follows:

(6) the tax on the annual tax base for the income from the business as a sole proprietor shall dispose of up to 60 per cent of the persons registered as farmers, for the annual tax base of activity for the production of unprocessed plant and livestock production under the conditions of the law on corporate income tax for the divestment of the income tax, in the form of tax relief, representing the State assistance for farmers. "

12. in art. 49:

(a)) in the Al. 3, paragraph 2, the words ' and 20 ' shall be replaced by ' 20, 22 and 22 in (d);

(b)) in the Al. 4 create item 6 and 7:

"6. the declaration under art. 22 in, al. 8, including the annexes thereto, for tax deduction under art. 22 in;

7. copy of a valid decision of the TEMP/NELKO and a declaration under art. 22 (d), para. 7, including the annexes thereto, for tax deduction under art. 22. "

13. in art. 53:

a) paragraph 2 is amended as follows:

"(2) the persons who submit an annual tax return by 31 March of the following year, 5% discount on the tax for payment on annual tax return, provided they have no enforceable public obligations at the time of submission of the Declaration and the tax payment is submitted within the time limit under art. 67, para. 4. ";

(b) paragraphs 3 and 4) are repealed.

14. In art. 64, para. 1 the words "the declaration under art. 29 (a), para. 4 "shall be replaced by" the declarations under art. 29 (a), para. 4, art. 22 in, al. 8 and art. 22 (d), para. 7. "

15. in art. 65:

(a)) in the Al. 12, after the words "acquisition of income the way text is deleted;

(b)) is hereby set up al. 13:

"(13) does not hold and submit an advance tax under art. 43, para. 4 and art. 44, para. 4 the income acquired in the fourth quarter of the tax year, unless the person acquiring income declares in writing to the person or undertaking is samoosigurâvaŝoto – the payer of income that unwilling deduction of tax. In these cases, tax ud″ržaniât is imported from the payer of income by 31 January of the following year. "

16. In art. 73, para. 1, item 4, the words "under art. 13, para. 1, item 3, 7, 8, 9, 20, 21 and 24 ' shall be replaced by "referred to in art. 13, para. 1, item 3, 7, 9, 20, 21 and 24.

17. § 1 of the additional provisions establishes that 60:

"60." an undertaking in difficulty "for the purposes of art. 48, para. 7 is an undertaking within the meaning of the guidelines of the European Union for State aid in the sectors of agriculture, forestry and rural development for the period 2014-2020 (OB, with 204/1 from 1 July 2014). "

18. in the transitional and final provisions create § 9 and 9 (b):

"§ 9A. Income from the activities of individuals registered as tobacco producers and farmers, including operating as sole traders, for the production of unprocessed plant and livestock production, with the exception of income from the production of decorative plants, paid off in 2014 in the form of State aid, subsidies and other aid from the European agricultural guarantee fund, European agricultural fund for rural development and from the State budget shall not be included in taxable income under art. 26 and 29 and are not subject to tax when the 2009 or for previous years. These earnings are declared in the annual tax return under art. 50 of the law on income tax of individuals for 2014.

§ 9 (b). The provisions of art. 53 shall apply to the Declaration of the incomes to 2014 in the annual tax return under art. 50.19. In § 13 of the transitional and concluding provisions of the law amending and supplementing the law on income tax of individuals (SG. 100 by 2013) the first sentence shall be replaced by the following: "tax benefit under art. 48, para. 6 may be used until 31 December 2020, only after a positive decision from the European Commission to be compatible with the rules in the field of State aid. "

§ 43. In the law for local taxes and fees (published, SG. 117 of 1997; amend., SG. 71, 83, 105 and 153 of 1998 No. 103 of 1999, no. 34 and 102 of 2000, 109/2001, no. 28, 45, 56 and 119 in 2002 and 84/112 since 2003, issue 6, 11, 36 70 and 106 in 2004, PCs. 87, 94, 100, 103 and 105 of 2005, St. 30, 36 and 105, 2006, issue. 55 and 110 since 2007, PCs. 70 and 105 of 2008, PCs. 12, 19, 41 and 95 of 2009, PCs. 98 of 2010, PC. 19, 28, 31, 35 and 39 of 2011; Decision No. 5 of the Constitutional Court by 2012 – PCs. 30 by 2012; amend., SG. 53, 54 and 102 from 2012 and St. 24, 30, 61 and 101 by 2013) make the following changes and additions:

1. In art. 3:

and the current text) became al. 1;

(b)) is hereby set up al. 2:

(2) tax returns under para. 1 and may be submitted electronically by the order of the tax-insurance procedure code. "

2. in section I created art. 5a:

"Art. 5a. (1) the municipalities provide daily information electronically to the Department of Finance:

1. credentials for payers under this Act;

2. the objects of taxation with local taxes, their tax assessments and returning values;

3. the rights of ownership and use on objects of taxation;

4. tax incentives and exemptions under this Act;

5. the amount of the obligations under the types of taxes and fees, payments and outstanding liabilities;

6. measures for securing and collecting of debts under this Act;

7. other data relevant to the determination, the provision and collection of local taxes and fees.

(2) the information referred to in para. 1 shall be provided in the order, way and in a format laid down by order of the Minister of finance.

(3) the order under paragraph 1. 2 is published on the Internet pages of the Ministry of finance and the National Association of municipalities in Republic of Bulgaria. "


3. In art. 19, para. 1 Add "and shall be communicated to the persons by 1 March of the same year.

4. In art. 28:

(a)) in the Al. 1, the words ' from 1 March to 30 June and 30 October ' shall be replaced by the words "until 30 June and 31 October;

(b)) in the Al. 2, the words "by March 1," shall be deleted.

5. In art. Al 48. 2 shall be amended as follows:

(2) Exempt from tax shall be the property of Pará. 1, as well as the subsequent transfer to third parties, provided that the transfer is related to the implementation of the direct objectives for which the organization is established under para. 1 or which are referred to as grounds for exemption from the tax. Of failure to comply with the conditions for exemption nes″braniât tax became due. "

6. In art. 49 create al. 4:

"(4) a declaration under para. 3 is not filed in the cases under art. 44, para. 5 and 6 and article. 48, para. 1, item 5, 6, 8 and 9, as well as received and provided donations from non-profit organizations, registered in the central register of legal persons with a not-for-profit. "

7. In art. 51:

a) paragraph 1 shall be amended as follows:

(1) the land registry departments within 7 days notify the municipality for the transferred, cancelled, or modified chartered property rights over real estate. ";

(b)) a new para. 2:

"(2) the Ministry of the Interior provided daily by electronic means to the Department of finance data from the register of vehicles registered, otčis populated and immobilised vehicles, including information on their environmental category.";

in the past) Al. 2 it al. 3 and shall be amended as follows:

"(3) the time limit referred to in paragraph 1. 1 start to run from the day following entry. "

8. In art. 54:

a new Al are created). 1, 2 and 3: (1) the amount of the tax is determined by an official of the municipal administration on the basis of data from the register of vehicles maintained by the Ministry of Internal Affairs, and communicated to the taxpayer.

(2) the data referred to in para. 1 shall be made available by the Ministry of Finance of the municipality: 1. daily – through built and operating an automated link between the Finance Ministry and the software product for the administration of local taxes and fees of the municipality for the exchange of data from the register of vehicles maintained by the Ministry of Internal Affairs, or

2. on a monthly basis – electronically.

(3) paragraph 1 shall not apply where: 1. the vehicle is acquired by inheritance;

2. the vehicle is owned by more than one person;

3. the owner/owners of the vehicle there is no/no permanent address, respectively, registered office on the territory of the country;

4. There are grounds for bringing an exemption from tax;

5. There are grounds for the use of tax deductions, except for tax deduction under art. 59, para. 2 and 3, where the register has data for the environmental category of the vehicle. ';

(b)) the current al. 1 it al. and 4 shall be replaced by the following: "(4) owners of vehicles, with the exception of the cases referred to in para. 1, declared to the municipality for their permanent address registered office, respectively, their vehicles within two months of their acquisition. For vehicles that are not registered for movement in the country, the two month time limit begins to run from the date of their registration. When acquiring a vehicle with inheritance declaration must be filed within the time limit under art. 32. ";

in the past) Al. 2 it al. 5;

d) past al. 3 it al. 6 and shall be amended as follows:

(6) vehicle owners claimed their right of exemption from tax or use tax relief with tax declaration under para. 4 or the lodging of a new tax return. ";

e) previous al. 4, 5 and 6 become Al respectively. 7, 8 and 9;

Al is current). 7 it al. 10 "shall be replaced by the following: (10) When no information is available in the municipality for the tax under art. 44, the owner shall submit a document for the tax paid on the acquisition of the declared vehicle, (a) in the cases under art. 168 of the value added tax act – a document certifying the introduction of value added tax. ';

(g)) the current al. 8 it al. 11 and in her words "para. 1 "shall be replaced by" para. 4 ";

h) creates is al. 12:

(12) in the establishment of additional circumstances that are relevant for determining the amount of the tax, the tax is determined by an official of the municipal administration and shall be communicated to the person. "

9. in art. 58, para. 2 Add "motorcycles and mopeds.

10. In art. 60, para. 1, the words "by March 1," shall be deleted and the words "30 October" shall be replaced by "31 October."

11. in art. 61 the words "para. 2 "are replaced by" para. 5. "

12. in art. 63, para. 2, the words "30 October" shall be replaced by "31 October."

13. in the concluding provisions of the law amending the law on local taxes and charges (SG. 101 by 2013) is made the following changes and additions:

a) in § 13: AA) in the Al. 1 the words "2015" are replaced with "2016";

BB) subparagraph 2 is repealed;

(b)) § 13A shall be inserted:

"§ 13A. Until 30 March 2015. The Council of Ministers shall, jointly with the National Association of municipalities in Republic of Bulgaria is developing a methodology for drawing up the plan, account with the necessary costs of the activities and the types of foundations, which serve to determine the amount of the fee for municipal waste, and submit to the National Assembly a draft amendment of art. 66 and 67. "


§ 44. In the tax-insurance procedure code (official SG. 105 by 2005; amend., SG. 30, 33, 34, 59, 63, 73, 80, 82, 86, 95 and 105 of 2006, issue 46, 52, 53, 57, 59, 108 and 109 in 2007, 36/69 and 98 in 2008, issue 12, 32, 41 and 93 from 2009, issue 15, 94, 98 , 100 and 101 of 2010, PC. 14, 31, 77 and 99 from 2011, issue. 26, 38, 40, 82, 94 and 99 by 2012 PCs. 52, 98, 106 and 109 in 2013, PCs. 1 by 2014; Decision No. 2 of 2014. the Constitutional Court – PCs. 14 by 2014; amend., SG. 18, 40 and 53 by 2014) make the following changes and additions:

1. In art. 73, para. 2 item 4 is created:

"4. the provision of tax and insurance information related to the receipt of State and de minimis aid.

2. In art. 102:

(a)) in the Al. 1 Add "or issued by the National Revenue Agency personal identification code;

(b)) in the Al. 3 the words "proper electronic signature, authentication of the sender" semicolon after them shall be deleted;

the Al is created.) 5:

"(5) the conditions and procedures for issuing and use of a personal identification code, and the types of statements, documents or data that can be submitted through its use, shall be laid down by order of the Executive Director of the National Revenue Agency. The order shall be published on the website of the National Revenue Agency. "

3. transitional and final provisions § 6a is created:

"§ 6a. For unpaid public debts, the time limit for the payment of which expired before 1 January 2008, art. 169, para. 4, 5 and 6 shall apply after a written application by the debtor. "

§ 45. In the law on tax on insurance premiums (SG. 86 from 2010) make the following amendments and additions:

1. In art. 11 the words "calendar month" shall be replaced by the words "calendar quarter".

2. In art. 14:

a) paragraph 2 is repealed;

(b)) in the Al. 3 the words "Tax declarations shall be lodged ' shall be replaced by" tax declaration be submitted ";

in) in the Al. 4, the words "the models of tax returns are confirmed" are replaced by "the model of the tax declaration is approved", and the word "publish" is replaced by "published".

3. In art. 15 al. 1 shall be amended as follows:

"(1) The tax for the tax period shall be submitted by the taxable persons by the end of the month following the calendar quarter for which it is due."

4. In art. 19, para. 6 the words "tax declaration under art. 14, para. 2 "are replaced by" first filed tax return ".

5. transitional and final provisions § 3A is created:

"§ 3A. The tax for the last tax period of 2014 shall be submitted no later than 31 January 2015. "

§ 46. The law shall enter into force on January 1, 2015, with the exception of:

1. paragraph 17 concerning art. 154, para. 2 and art. 156, para. 2, which shall enter into force from the day of promulgation of the law in the Official Gazette;

2. paragraph 39, point 7, point (b), item 9 – 13 and 19, the letters "a", "b", "c", "d", "e" and "e" – on the item 71 – 74, 23 (a) and § 42, 11 and 17, which shall enter into force from 1 January 2014;

3. paragraph 34, t. 7, which shall enter into force on 1 January 2016, t. 21, letter "a" (on article 84, paragraph 6, item 9), which shall enter into force from 1 July 2015, and item 2 (c), p. 30, 31, 32, 35 and 39 and 35, which shall enter into force after a favourable decision by the European Commission under the notification procedure undertaken by the Ministry of finance in accordance with Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations and of rules on information society services.

The law was passed by the National Assembly-43 on 5 December 2014 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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