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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
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 06/03/2013 number/year Official Gazette 23/13 Decree No 47

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 of the HLI 6 March 2013.

Issued in Sofia on 7 March 2013.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice:

Diana Kovatcheva

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, and St. 54, 94 and 103 by 2012.)

§ 1. In art. 111 a, para. 4, the words "para. 2 shall not apply ' shall be replaced by "para. 2 and 5 shall not apply ".

§ 2. Article 118 shall be amended as follows:

"Receipts and submit data

Art. 118. (1) every registered and not registered under this law shall be obliged to register and takes into account the deliveries/sales at retail by issuing fiscal cash receipt of fiscal device (fiscal receipt) or by issuing a receipt from an integrated automated management system for trading (System receipt), regardless of whether it has requested another tax document. The recipient is required to get the fiscal system or Bonn and to store them until the departure of the object.

(2) the fiscal devices and integrated automated management systems of commercial activities must have the technical ability to establish a remote connection through which to submit data to the National Revenue Agency. Technical requirements, regulations for the construction and implementation of the remote connection are determined by the Ordinance under para. 4, as agreed with the Bulgarian Institute of metrology.

(3) the fiscal system and Bonn are paper documents, registering sale/supply of a good or service in a retail environment that is paid in cash, by cheque, voucher, bank credit or debit card or with other alternative means of payment, money issued by introduced into operation fiscal device of approved type or from an approved integrated automated management system of commercial activity.

(4) the Minister of Finance issued a decree which shall specify:

1. the terms, the order and the manner of approval or cancellation of type, input/output to/from service, registration/deregistration, reporting, saving documents, issued by/in connection with fiscal device and integrated automated management system for commercial activity;

2. service maintenance, examination and control of fiscal device and integrated automated management system of business, technical and functional requirements;

3. the requirements, the order and the manner of establishing remote connection and the submission of data to the National Revenue Agency;

4. the issue of fiscal receipts from fiscal device and receipts of integrated automated control system of commercial activities and the statutory requisites that should contain;

5. the type of input data, the form and timing of their submission.

(5) operation of the fiscal planning and the integrated automated management system of business persons under para. 1 conclude a written contract for the maintenance and repair of registered by the Bulgarian Institute of metrology service companies. Maintenance during the warranty period is free of charge within the framework of the commitments made by the manufacturer guarantees.

(6) any person referred to in paragraph 1. 1 making the deliveries/sales of liquid fuels from a commercial site, with the exception of delivery/sales of liquid fuels from a tax warehouse within the meaning of the law on excise duties and tax warehouses shall be required to forward the remote connection of the National Revenue Agency and data, which allow for the determination of the quantities available fuels in storage tanks at the premises for trade in liquid fuels.

(7) paragraphs 1 to 6 shall not apply from the supplier/recipient – an oil base, where both the following conditions are met:

1. payments for purchases/sales of liquid fuels shall be made only by bank transfer, including through credit transfer, direct debit or available money transfer carried out through another payment service provider within the meaning of the law on payment services and payment systems, or by postal money order, carried out through licensed postal operator to perform postal money transfers within the meaning of the Act on postal services;

2. has its own measurement system that allows reliable and credible accounting of the quantity of fuel at any time;

3. provide, at the request of the revenue bodies instant access to the measuring system referred to in paragraph 2;

4. submit data in the National Revenue Agency, under the conditions and by the order of al. 10.


(8) tax liable person, who for the purposes of the independent economic activity carried out loading vehicles, machinery, equipment or other equipment for own needs with liquid fuel shall be required to register and account of loading by the order of the Ordinance under para. 4.

(9) paragraph 8 shall not apply to:

1. the person referred to in paragraph 1. 8 – recipient regarding the delivery of liquid fuels, in cases where the provider of the delivery is not the final distribution and simultaneously the following conditions are met:

(a) supplies of payments) liquid fuel shall be made only by bank transfer, including through credit transfer, direct debit or available money transfer carried out through another payment service provider within the meaning of the law on payment services and payment systems, or by postal money order, carried out through licensed postal operator to perform postal money transfers within the meaning of the Act on postal services;

(b)) does not perform sales of liquid fuels;

c) submit data for the quantity of liquid fuels in the National Revenue Agency, under the conditions and by the order of al. 10;

2. by a person referred to in paragraph 1. 8 – recipient regarding the delivery of liquid fuels, in cases where the provider of delivery and the recipient is finally not distributor sales of liquid fuels.

(10) the taxable person – provider/recipient regarding the delivery of liquid fuels shall be required to submit to the National Revenue Agency data for the supply and movement of delivered/received quantities of liquid fuels, as well as for the change in them. The data shall be submitted on the date of the chargeable event or the date of occurrence of the change in circumstances electronically with the electronic signature.

(11) the Data referred to in paragraph 1. 10 shall not be submitted by:

1. the supplier and the recipient for the supply of liquid fuels under suspension of excise duty;

2. supplier deliveries and for the quantities delivered liquid fuels for data to customs agency that fuels are released for consumption in accordance with the law on excise duties and tax warehouses;

3. the supplier to supply, which is appreciated by your email system with fiscal memory;

4. the recipient of the supplies that are reported by the vendor through an electronic system with fiscal memory and the recipient's end user;

5. the recipient of the supply, which is reported as received by your email system with fiscal memory;

6. recipient under para. 9, item 2. "

§ 3. Article 185 is amended as follows: "Article. 185. (1) A person who does not issue the document referred to in art. 118, para. 1, having fine – for the natural persons, who are not traders in size from 100 to 500 EUR, or penalty payment – for the legal persons and the sole traders, in the amount of 500 to 2000 BGN.

(2) except in the cases referred to in paragraph 1. 1 to a person who commits or allow execution of violation under art. 118 or of its implementing legislation, the fine – for the natural persons, who are not traders, ranging from 300 to 1000 EUR, or proprietary sanction – for the legal persons and the sole traders, in the amount of 3000 to 10 000 BGN. Where the infringement does not lead to misstatement of revenue, imposing sanctions on al. 1. (3) in the cases referred to in para. 1 the individual who in fact was obliged to issue a document under art. 118, para. 1 and she accepted payment, no to issue such a document is punishable by a fine of 100 to 500 EUR

(4) in the event of a repeated offence under subsection. 1 the amount of the fine is from 200 to 1000 EUR, and the proprietary sanction – from 1000 to 4000 EUR

(5) in the event of a repeated offence under subsection. 2 the amount of the fine is from 600 to 2000 EUR, and the proprietary sanction – from 6000 to 20,000 BGN. Where the infringement does not lead to misstatement of revenue, sanctions are applied under paragraph 1. 4. (6) a person who fails to fulfill the obligation to preserve the document under art. 118, para. 1 to the departure of the object having a fine 5 EUR, which is collected on the spot with a receipt. "

§ 4. Article 186 is amended as follows:

"Art. 186. (1) the compulsory administrative measure object for sealing within one month, regardless of the intended fines or financial penalties shall be applied to a person who: 1. fails to comply with the order or how to: a) the issuance of a corresponding sales document issued in order for delivery/sale;

b) commissioning or registration in the National Revenue Agency fiscal devices or integrated automated systems for the management of commercial activities;

c) daily reporting the turnovers of sales, when this is compulsory;

d) submit data under art. 118 in the National Revenue Agency;

e) storage of documents issued by/in relation to the fiscal devices or integrated automated systems for the management of commercial activities;

2. use a fiscal device or integrated automated management system of commercial activities which do not meet the requirements for the type-approved and not approved by the Bulgarian Institute of metrology.

(2) in the cases referred to in para. 1.2 fiscal device shall be withdrawn by the revenue body in favour of the State and destroyed, and the right of a person to use the integrated automated management system of commercial activity is consuming.

(3) the compulsory administrative measure under para. 1 apply with a motivated order of the revenue body or by an official authorized by him.

(4) the appeal of the order under paragraph 1. 3 shall be carried out under the administrative code.

§ 5. In art. 192 in the text before point 1, the words "the State Agency for metrological and technical surveillance ' shall be replaced by" the Bulgarian Institute of Metrology ".

§ 6. In § 1 of the additional provisions are made the following amendments and additions:

1. Section 40 is amended as follows:


"40." fiscal device "is a device for registering and reporting sales of goods or services by issuing tax receipts and to store data for registered turnovers in fiscal memory. Fiscal devices are: a) electronic cash registers with fiscal memory (EKAFP);

b) fiscal printers (FPr);

c) electronic systems with fiscal memory (ESFM) for reporting the speed of sales of liquid fuels by approved within the meaning of the law on measurements and measuring instruments for values;

d) fiscal devices, embedded in the self-service vending machines (FUVAS). "

2. Create t. 67, 68, 69 and 70:

"67. ' integrated automated management system of commercial activities" is a system for registering and reporting sales of goods or services by issuing receipts (System bonds), which provides automatic control over the movement of the goods or performance of the service by following the ordering entity to accounting for its realization.

68. "Oil base" within the meaning of art. 118, para. 7 is a place for storage, storage, sale and logistics/delivery of liquid fuels, which is not the final Distributor.

69. "final consumer" within the meaning of art. 118, para. 11, item 4 is a natural or legal person who acquires liquid fuels for their own account of the final distribution.

70. "final" distributor's gas station, gas station, metanstanciâ and the like, which carry out loading liquid fuels intended for the fuel tanks of motor vehicles, from tanks to store these fuels. "

§ 7. Paragraph 15 (b) of the transitional and final provisions shall be amended as follows:

"§ 15 (b). The persons under art. 118, para. 7, 8, para. 9, item 1 and al. 10 adapted its activities in accordance with the requirements of the law in the period up to 30 April 2013. "

Final provisions

§ 8. In the law on income tax of individuals (official SG. 95 2006; amend., SG. 52, 64 and 113 (2007), no. 28, 43 and 106 in 2008; PCs. 25, 32, 35, 41, 82, 95 and 99 from 2009, issue 16, 49, 94 and 100 by 2010; No. 19, 31, 35, 51 and 99 from 2011 and issue 40 , 81 and 94 by 2012.) make the following changes and additions:

1. In art. 9:

a) paragraph 1 shall be amended as follows: ' (1) the taxable persons are required to register and report sales of goods and services in the retail environment by issuing fiscal cash receipt of fiscal device (fiscal receipt) or by issuing a receipt from an integrated automated management system for trading (System receipt) by order, specified by an Ordinance of the Minister of finance except where payment is made by bank transfer or by offsetting. ";

(b)) in the Al. 2, after the words "fiscal device" is added "or a receipt from the integrated automated management system of commercial activities".

2. In art. 55 al. 2 shall be amended as follows:

"(2) the Declaration referred to in paragraph 1. 1 shall be submitted by the natural person acquired income when the payer of income is not required to retain and submit the tax. "

§ 9. 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, 15 and 16 of the 2013) following amendments and supplements shall be made :

1. In art. 10:

a) paragraph 4 is amended as follows:

"(4) the taxable persons are required to register and report sales of goods and services via issuing fiscal cash receipt of fiscal device (fiscal receipt) or by issuing a receipt from an integrated automated management system for trading (System receipt) by order, specified by an Ordinance of the Minister of finance, except where payment is made by bank transfer or through a set-off. The lack of a fiscal receipt from fiscal device or a receipt from the integrated automated management system of commercial activity where there is an obligation to issue is grounds for non-recognition of the accounting expense for tax purposes. ';

(b)) in the Al. 6 the first sentence, add "or with a receipt from the integrated automated management system of commercial activities".

2. In art. 201, para. 3 Add "within the time limit referred to in paragraph 1. 1. "

3. In art. 244 in the text before paragraph 1, after the word "license" is added "and exploited."

4. In art. 245:

(a)) in the Al. 2, the words "under para. 1.1 ' shall be replaced by "under para. 1, item 1 – 3 ";

(b)) in the Al. the words "under para. 1.1 ' shall be replaced by "under para. 1, item 1 – 3 ".

§ 10. In the law on health insurance (official SG. 70 of 1998; amend., SG. 93 and 153 of 1998, no. 62, 65, 67, 69, 110 and 113 in 1999, issue 1 and 64 in 2000, 41/2001, no. 1, 54, 74, 107, 112, 119 and 120 of 2002, no. 8, 50, 107 and 114 from 2003. , PC. 28, 38, 49, 70, 85 and 111 in 2004, PCs. 39, 45, 76, 99, 102, 103 and 105 of 2005, St. 17, 18, 30, 33, 34, 59, 80, 95 and 105, 2006, issue. 11 of 2007; Decision of the Constitutional Court No. 3 of 2007 – PCs. 26 of 2007; amend., SG. 31, 46, 53, 59, 97, 100 and 113 of 2007, PC. 37, 110 and 71 of 2008, PCs. 35, 41, 42, 93, 99 and 101 of 2009, PCs. 19, 26, 43, 49, 58, 59, 62, 96, 97, 98 and 100 by 2010, PC. 9, 60, 99 and 100 by 2011, issue. 38, 60, 94, 101 and 102 of the 2012 issue. 4, 15 and 20 of 2013) make the following changes and additions:

1. In art. 40, para. 1, item 5, third sentence, after the words "on its own" is a comma and add "with the exception of the persons under art. 4, al. 9 of the social security code. "

2. In art. 40 a, para. 1 the word "previously" shall be deleted.

3. an art. 40 in:

"Art. 40. Bulgarian citizens who are citizens of another country and live abroad for more than 183 days in a calendar year may declare that they do not pay health insurance contributions, such as the National Revenue Agency Declaration in a form approved by order of the Minister of finance. "


§ 11. Road Transport Act (promulgated, SG. 82 in 1999; amend., SG. 45 and 11 of 2002, 99/2003, no. 70 by 2004, no. 88, 92, 95, 102, 103 and 105 by 2005, issue 30, 85, 92 and 102 in 2006, issue 42, 80 and 109 from the 2007 No. 102 by 2008. , PC. 93 2009 PCs. 41 of 2010, PC. 17 of 2011, issue. 38, 50, 60, 99 and 103 by 2012 PCs. 15 of 2013) in the final provisions of the law amending the law on road transport (official SG. 50 by 2012; amend., SG. 103 by 2012) § 2, point 1, the words "nine months after the entry into force of this Act" shall be replaced by ' 31 December 2013.

§ 12. In the Energy Act (promulgated, SG. 107 since 2003; amend., no. 18 of 2004, no. 18 and 95 by 2005, issue 30, 65 and 74 in 2006, 49, 55 and 59 since 2007, issue 36, 43 and 98 in 2008, issue 35, 41, 42, 82 and 103 of 2009, 54/97 and by 2010. , PC. 35 and 47 by 2011, issue. 38, 54 and 82 by 2012 PCs. 15 and 20 by 2013.) in the transitional and concluding provisions of the law amending and supplementing the law on energy (SG. 54 by 2012) § 193 (a):

"§ 193. Transfer of shares of the capital of commercial companies – licensees, which is in the performance of a duty under this Act for the legal, organizational and financial separation or restructuring of activities in connection with the introduction of the requirements of Directive 2009/72/EC of the European Parliament and of the Council of 13 July 2009 concerning common rules for the internal market in electricity and repealing Directive 2003/54/EC and directive 2009/73/EC of 13 July 2009 on the The European Parliament and of the Council concerning common rules for the internal market in natural gas and repealing Directive 2003/55/EC and represents the inner group restructuring is carried out in the book value of the shares at the time of the transfer. "

§ 13. In the law on privatisation and post-privatisation control (official SG. 28 of 2002; amended 78/2002, no. 20 and 31 of 2003. Decision No 5 of the Constitutional Court since 2003 – 39/2003; amend., SG. 46 and 84 of 2003 and 55/115 of 2004, no. 28, 39, 88, 94 , 103 and 105 of 2005, St. 36, 53, 72 and 105, 2006, issue. 59 since 2007, PCs. 36, 65, 94, 98 and 110 in 2008, PCs. 24, 42, 82 and 99 from 2009, PCs. 18, 50, 89 and 97 from 2010, PC. 19 and 98 by 2011, issue. 20, 38, 54 and 60 of the 2012 issue. 15 of 2013) in art. 1, al. 4 create item 5 and 6:

5. transfer by sale of units or shares – owned by the State or municipalities in companies where these companies perform project activities, for which realizirneto has entered into force the intergovernmental agreement to which the Republic of Bulgaria is a party;

6. transfer by sale of shares or share-ownership of companies with more than 50 percent State participation in the capital in other companies where these other companies perform project activities, the implementation of which has entered into force, an intergovernmental agreement to which the Republic of Bulgaria is a party. "

§ 14. The law shall enter into force on the day of its publication in the Official Gazette.

The law was passed by the National Assembly-Otto 41 of 6 March 2013 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

2262