Name of the law, law on statistics on intra-Community trade in goods Named Bill Bill for statistics on intra-Community trade in goods date of acceptance 16/05/2012 number/year Official Gazette 40/2012 Decree No 192

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 for statistics on intra-Community trade in goods, adopted by the National Assembly of the HLI 16 may 2012

Issued in Sofia on 23 May 2012

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Diana Kovatcheva

LAW

for statistics on intra-Community trade in goods

Chapter one

GENERAL

Art. 1. (1) this Act regulates:

1. the implementation of the statistical activity for intra-Community trade in goods between the Republic of Bulgaria and Member States of the European Union, in accordance with the regulations of the European Union in this field:

a) Regulation (EC) no 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91 of the Council, hereinafter referred to as "Commission Regulation (EC) no 638/2004";

(b)) Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009 amending Regulation (EC) no 638/2004 on Community statistics relating to the trading of goods between Member States (OJ L 87/160, of 31 March 2009);

c) Regulation (EC) No 1982/2004 of 18 November 2004 amending Regulation (EC) no 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission regulations (EC) no 1901/2000 and (EEC) no 3590/92 the Commission, hereinafter referred to as "Commission Regulation (EC) No 1982/2004";

d) Regulation (EC) no 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with a view to simplifying the registration of the quantity and specifications on particular movements of goods;

(e)) Regulation (EC) No 91/2010 of 2 February 2010 amending Regulation (EC) No 1982/2004 for the application of Council Regulation (EC) no 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, in respect of the list of goods excluded from the statistics, the transmission of information by the tax administration and quality assessment (OJ 31/1 L, from 3 February 2010);

e) Regulation (EC) No 96/2010 of 4 February 2010 amending Regulation (EC) No 1982/2004 for the application of Council Regulation (EC) no 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, with regard to the threshold of the simplification, the trading characteristics of the business, the specific goods and movements and the code of the type of transaction (OJ 34/1 L, 5 February 2010);

2. the functions and powers of the competent authorities on the implementation of the statistical activity for intra-Community trade in goods;

3. the Intrastat system.

(2) the different or specific rules applying to specific goods and movements of goods, reference periods, the manner of their accounting and reporting, as well as for goods that are excluded from the statistical activity for intra-Community trade in goods, shall be determined by an Ordinance of the Council of Ministers.

Chapter two

COMPETENT AUTHORITIES. POWERS AND INTERACTION

Art. 2. the competent authorities in the implementation of the statistical activity for intra-Community trade in goods are National Statistical Institute, National Revenue Agency and customs agency.

Art. 3. (1) National Statistical Institute:

1. determine the thresholds for reporting on the Intrastat system and the data types to be declared within the meaning of art. 9 (2) of Regulation (EC) no 638/2004;

2. develop and maintain liaison with the national revenue agency rules for the validation of data collected on the Intrastat system;

3. collect data for specific goods and movements of goods that are not declared on the Intrastat system from other administrative sources;

4. place secondary validation of all collected or received by other competent authorities;

5. send summary and detailed data for statistics on intra-Community trade in goods of DG Eurostat, European Commission, in accordance with the requirements of art. 12 of Regulation (EC) no 638/2004, as well as of art. 25 of Regulation (EC) No 1982/2004;

6. store all data on intra-Community trade in goods of the obligated persons under this law and keeps a record of them;

7. prepare analyses and reports on the quality of data for statistics on intra-Community trade in goods;

8. provides monthly data on intra-Community trade in goods of the Bulgarian National Bank for the purposes of the current account of balance of payments.

(2) the National Revenue Agency:

1. establish and maintain a system for data collection Intrastat – draw up a methodology, working procedures and documents, as well as software application providing drafting Intrastat declarations;

2. control the scope of payers, through validation controls the quality of the data provided by the Intrastat system in accordance with the requirements of art. 8 (2) of Regulation (EC) no 638/2004;

3. submit to the National Institute of statistics collected by the Intrastat system data;


4. provide summaries of State institutions and organisations, where this is provided for in law or on the basis of agreements concluded with them;

5. inform the operators of the Intrastat obligations in relation to the Intrastat system in accordance with the requirements of art. 8 (3) of Regulation (EC) no 638/2004;

6. monitor the implementation of the obligations of the Intrastat operators shall establish administrative offences and impose administrative sanctions under this law;

7. use the available data on intra-Community trade in goods, collected or received by the order of the law for value added tax and through a European information system for the exchange of information on VAT (VIES), as well as other administrative sources as additional laying down the obligations of operators Intrastat and control of reliability of data provided by the Intrastat system in accordance with the requirements of art. 8 (2) of Regulation (EC) no 638/2004;

8. establish and maintain a register of payers in the Intrastat system.

(3) a Customs Agency shall provide to the National Statistical Institute data for goods from customs declarations (sad) in accordance with the requirements of art. 5 (2) of Regulation (EC) no 638/2004.

Art. 4. the thresholds for the Declaration and data types, subject to a declaration under art. 3, al. 1, item 1, shall be laid down by order of the President of the National Institute of statistics, which shall be published in the Official Gazette by 31 October of the current year. With the order specified thresholds for reporting and additional data types are valid for the whole next year.

Art. 5. (1) the National Revenue Agency and Customs Agency provide all available national statistical Institute data for intra-Community trade in goods, necessary for the performance of his duties under this Act, including the individualizing details, referred to in art. 9, paragraphs 1 and 2 of Council Regulation (EC) no 638/2004.

(2) the types of information under para. 1, their structure, the order and timing for their provision of the National Institute of statistics shall be laid down in the joint instructions of the President of the National Institute of statistics, respectively, the Executive Director of the National Revenue Agency and the Director of the Customs Agency.

Chapter three

INTRASTAT SYSTEM

Art. 6. (1) the Intrastat system shall apply to the collection of data on intra-Community dispatches or arrivals in the territory of the Republic of Bulgaria of goods of the European Union.

(2) the procedure for the application of the Intrastat system, including submission and adoption of Intrastat declarations and other documents or to submit data and carrying out control and correction of the data provided shall be specified by an Ordinance of the Minister of finance.

Art. 7. the persons liable for the submission of declarations on the Intrastat system – Intrastat operators, are the persons registered under the value added tax Act, engaged in intra-Community trade in goods in annual volumes expressed in value above the thresholds for the declaration under art. 3, al. 1, item 1, separately for each trade flow – dispatches or arrivals according to art. 7 (1) of Regulation (EC) no 638/2004.

Art. 8. (1) the Intrastat declarations are:

1. the monthly declarations for arrivals or dispatches;

2. the corrective statements of arrivals or dispatches.

(2) where, during a reference period, the operator carried out no Intrastat intra-Community arrivals or dispatches, the monthly statement does not contain records with commercial data (statement).

(3) the corrective statements can contain only entries in respect of the monthly declarations already adopted.

Art. 9. (1) the Intrastat declarations, notification under art. 10, and the other to submit documents or data from Intrastat operators shall be submitted to the National Revenue Agency electronically, in written with electronic signature.

(2) exceptionally, in the case of a technical failure on the part of the Intrastat operator or of the National Revenue Agency, provided for by the Ordinance under art. 6, al. 2 allow Intrastat declarations, notification, documents or data to be submitted to the competent territorial Directorate of the National Revenue Agency of technical media, allowing for reliable reproduction of the information and satisfying the requirements for the format of the entry.

(3) the models of Intrastat declarations and other subject to filing documents or data shall be approved by the Executive Director of the national revenue agency or by the authorized person and shall be published on the website of the Agency.

Art. 10. (1) where a vendor Intrastat for a certain period will not carry out intra-Community trade in goods of the European Union, he may in writing notify the Executive Director of the National Revenue Agency. For this period the operator shall submit the Intrastat Intrastat declarations.

(2) the operator is required to Intrastat on update submission of Intrastat declarations within the time limit under art. 11, para. 1, when within the period referred to in paragraph 1. 1 is carried out the intra-Community trade in goods of the European Union. The filing of the Declaration terminates the operation of the notification under paragraph 1. 1.

Art. 11. (1) the operator shall submit the Intrastat Intrastat declaration until the 14th day of the month following the reference period.


(2) operators with current arose the Intrastat obligation shall submit Intrastat declaration to the 20th day of the month following the reference period first. For subsequent reference periods, the period is the one under par. 1.

Art. 12. (1) the national revenue agency reported to Intrastat operators for bugs found in the Intrastat declaration lodged.

(2) upon failure to submit, after the period of filing Intrastat declarations or the detection of errors in them the National Revenue Agency may require operators to submit Intrastat accounting, commercial and other documents and media, as well as to prepare reports in order to establish the veracity of declared data.

(3) messages by al. 1 and 2 shall be communicated electronically signed with a qualified electronic signature.

(4) removal of errors in submitted monthly or corrective Declaration is carried out by the operator with the Intrastat filing of a corrective statement.

(5) in case of new circumstances can be made up to 6 adjustments for past reference periods.

(6) the operator has fulfilled the Intrastat obligation for submission within the monthly Intrastat declaration, if the errors are removed within the time limit under art. 11.

(7) the operator shall submit the Intrastat documents, data and reports on al. 2 Accordingly, submits a corrective statement under para. 4 and 5 in 7 days from the date of receipt of the notification by the National Revenue Agency, respectively from the date of the occurrence of the circumstances under para. 5.

Art. 13. (1) the national revenue agency reported to Intrastat operators for any circumstances, other than the goods declared for the relevant reference period, on the basis of their powers under art. 3, al. 2, item 7 and requires them to provide additional documents and data, as well as the submission of corrective Declaration for the same period. Intrastat operators provide the documents and particulars and submit a corrective statement within 7 days from the date of receipt of the message.

(2) the National Revenue Agency may make adjustments to the official data in the Intrastat declarations submitted after the refinements made to the Intrastat operators or comparison with the data sources set out in the implementation of control activities under art. 3, al. 2, item 6.

(3) in carrying out the subsequent validation National Statistical Institute reported on the National Revenue Agency for Intrastat operators in respect of which action should be taken under paragraph 1. 1 and art. 3, al. 2, item 6.

Chapter four

Confidentiality.

OBLIGATION OF SECRECY

Art. 14. The collected pursuant to this law, data and/or evidence can only be used for statistical purposes. Stock data streams are distributed, ensuring the anonymity of the subjects, which are provided to them.

Art. 15. (1) the Intrastat operator may request the President of the National Institute of statistics enlargement of statistical confidentiality in respect of the code of the combined nomenclature established by Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the common customs tariff, for the particular commodity and trade flow, where the annual value of the trade with Member States of the European Union and with third countries:

1. constitutes more than 85 per cent of the total value of external trade of the Republic of Bulgaria for the year with this product, and in this stream;

2. aggregated with that of another carrier or two other operators, provided that this second or two other operators also have requested a declaration of confidentiality, value constitutes more than 85 per cent of the total value of external trade of the Republic of Bulgaria for the year with this product, and in this stream.

(2) the request under paragraph 1. 1 shall apply:

1. information on the code of the combined nomenclature established by Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the common customs tariff, and the stream, for which the extension of confidentiality;

2. justification of the reasons for the request.

(3) the Chairman of the National Statistical Institute shall decide within 30 days on the request, in a reasoned decision, which allowed the extension of the confidentiality of the statistical data on external trade, or rejects the request.

(4) the decision referred to in paragraph 1. 3 may be appealed pursuant to the administrative code.

(5) After delivery of the decision on the extension of the confidentiality of the data distribution is done in accordance with Chapter vi of the law on statistics.

(6) the extension of the confidentiality shall be repealed by a decision of the President of the National Institute of statistics:

1. at the request of the Intrastat operator;

2. in the case of its own motion, in two consecutive calendar years are not fulfilled the conditions set out in para. 1.

(7) prior to repeal the extension of confidentiality under para. 6, item 2, the President of the National Statistical Institute shall inform the Intrastat operator that can make an objection or to file a new application within 15 days of receipt of the notification.

Art. 16. (1) the competent authorities for enforcement of this Act shall provide for the protection of the individual and personal data and the prevention of their abuse pursuant to the law on statistics.

(2) the competent authorities shall take appropriate organizational and technical measures to fulfil the requirements of para. 1.


(3) persons who have access to protected information, sign a declaration, it will be kept confidential and will not use it for any purpose other than for the direct performance of their duties.

Chapter five

ADMINISTRATIVE PENAL PROVISIONS

Art. 17. (1) no operator Intrastat file Intrastat declaration, do not pass it within the prescribed period or provide non-exhaustive or incorrect data in the Intrastat declaration is punishable by a fine or a penalty payment in the amount of 500 to 5000 EUR

(2) at the request of the National Revenue Agency did not provide in due time information under art. 12, al. 2 or art. 13, para. 1 shall be punishable by a fine or a penalty payment in the amount of 200 to 2000 BGN.

(3) in the case of repeated infringements on al. 1 and 2 sentence having double the amount.

(4) in the orderly violations under para. 1 and 2 sentence having threefold.

Art. 18. a person having access to the information protected under this law, which it uses, provides or disclosed for purposes other than for the direct performance of their duties, is punishable by a fine of 1000 to 2000 EUR, if the breach does not constitute a crime.

Art. 19. (1) the offences under this Act shall be established by legislation for the establishment of administrative violations, made up of officials appointed by the Executive Director of the National Revenue Agency, and the penal provisions shall be issued by the Executive Director of the national revenue agency or by certain officials thereof.

(2) the establishment of violations, the issue, the appeal and the implementation of the penal provisions shall be carried out in accordance with the law for the administrative offences and sanctions.

ADDITIONAL PROVISIONS

§ 1. For the purposes of this Act, the definitions specified in the regulations under art. 1, al. 1.

§ 2. Within the meaning of this law:

1. "value" is the tax base of the delivery, as determined by the procedure of the law for value added tax, with the exception of specific goods and movements described in the Ordinance under art. 1, al. 2.

2. "reference period" means the calendar month during which the dispatches are carried out or entrances of goods. For some specific goods and movements of goods possible implementation of other reference periods beyond that period.

3. "Re" is the infringement committed within one year of the entry into force of the decree by which the offender was punished for the same offence.

4. "System" means the performance of three or more offenses for two years.

5. "Validation" is a verification of conformity of the data in the Intrastat declarations by juxtaposing them with other data and circumstances.

6. "new circumstances" are documents or facts become known after the submission of the monthly statement.

7. "competent territorial Directorate of the National Revenue Agency ' Directorate is determined in accordance with art. 8 of the tax-insurance procedure code.

TRANSITIONAL AND FINAL PROVISIONS

§ 3. The law of statistics on intra-Community trade in goods (official SG. 51 2006; amend., SG. 84 of 2007 and no. 100 by 2010) is repealed.

§ 4. Issued pursuant to art. 1, al. 4 and art. 13, para. 2 of the revoked law for statistics on intra-Community trade in goods regulations retain the action.

§ 5. Issued pursuant to art. 26, al. 2 of the revoked law for statistics on intra-Community trade in goods instructions retain your action.

§ 6. In accordance with this law shall be declared and dispatches and arrivals, carried out after the date of entry into force of this law, for which the reference period within the meaning of this law is before this date.

§ 7. Pursuant to this Act shall not declare dispatches and arrivals made up to the date of entry into force of this Act, for which the reference period is after that date and which are declared under the repealed law.

§ 8. Corrections to data declared under the revoked law for statistics on intra-Community trade in goods, shall be carried out in accordance with this law.

§ 9. Intrastat declarations to the last reference period prior to the entry into force of this law shall be submitted within the time limit under art. 11.

§ 10. For 2012, the thresholds are applied for the Declaration by the Intrastat system and the types of additional information within the meaning of art. 9, para. 2 of Council Regulation (EC) no 638/2004, subject to Declaration, defined on the basis of the revoked law for statistics on intra-Community trade in goods.

§ 11. 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, 94/2010 and 19/31, 35, 51, 77 and 99 from 2011) in § 2 of the supplementary provisions, after the words "employees," the Union "and" shall be replaced by a comma and add "and directive 2011/96/EC of the Council of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ L 345/8, of 29 December 2011).

§ 12. 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, and St. 26 from 2012) in the transitional and concluding provisions of the law on the amendment of the tax-insurance procedure code (SG, issue 99 of 2011) § 23 shall be amended as follows:


"§ 23. (1) Uncompleted at the time of the entry into force of this law, the inspection proceedings under art. 114, para. 1 – 3, regardless of the date of their commencement, interrupted the previous line within 5 months of the entry into force of this law.

(2) Frozen at the date of entry into force of this law the inspection proceedings under art. 114, para. 1-3 completed in the previous line within three months from the date of resumption.

(3) the time limits referred to in para. 1 and 2 may be extended in accordance with the procedure and under the conditions of art. 114, para. 4.

(4) the time limits referred to in para. 1 and 2 shall not apply to the inspection procedures, the duration of which is extended by the order of art. 114, para. 4 before the entry into force of this law. "

§ 13. The law shall enter into force by 1 July 2012, with the exception of § 12, which shall enter into force on the day of the promulgation of the law in the Official Gazette.

The law was adopted by 41-Otto National Assembly on 16 may 2012 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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