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 date of acceptance 25/11/2009 number/year Official Gazette 95/2009 Decree No 383
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, 25 November 2009.
Issued in Sofia on November 30, 2009.
The President of the Republic: Georgi Parvanov
Stamped with the State seal.
Minister of Justice: Margarita Popova
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 and 12/23 and 74 of 2009.)
§ 1. In art. 3 Al is created. 6:
"(6) a taxable person who carries out exempt deliveries and/or deliveries or activities outside the framework of an independent economic activity, as well as a non-taxable legal person, registered for the purposes of value added tax-taxable persons for all services received."
§ 2. In art. 4, the words "article. 3 "shall be replaced by" art. 3, al. 1-5 ".
§ 3. In art. 6, al. 4, paragraph 1, after the words "representative" is added "clothing and personal protective equipment.
§ 4. In art. 18 everywhere the words "supply of goods" shall be replaced by ' the supply of goods, restaurant and catering services.
§ 5. Article 21 shall be amended as follows:
"Art. 21. (1) place of performance regarding delivery of service, when the recipient is a non-taxable person is the place where the supplier has established his independent economic activity. When these services are provided from a fixed establishment which is located in a place other than the place where the supplier has established his independent economic activity, the place of performance is the place where the object is located. When there is no place of establishment of an independent economic activity or fixed establishment, the place of performance of the delivery is the place of permanent address or habitual residence of the vendor.
(2) place of performance regarding delivery of service, when the recipient is tax liable person, is where the recipient is established independent economic activity. When these services are provided on a permanent site, which is located in a place other than the place where the recipient is established independent economic activity, the place of performance is the place where the object is located. When there is no place of establishment of an independent economic activity or fixed establishment, the place of performance of the delivery is the place of permanent address or habitual residence of the recipient.
(3) where the recipient referred to in paragraph 1. 2 use the services exclusively for personal use or for the personal needs of employees, the place of performance shall be determined in accordance with para. 1.
(4) place of performance regarding delivery of service is:
1. the place where the property is situated, where the service is connected with immovable property, including:
a) granting of rights of use of expert services or services of intermediaries, related to real estate;
(b)) services and coordination of the works related to the property, such as architectural, engineering, supervisory and other;
c) accommodation in hotels, campsites, caravan parks, holiday camps and other similar;
2. where passenger transport is carried out, in proportion to the actual mileage;
3. the place where the actual service is carried out in services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar events (such as fairs and exhibitions), including the work of the Organization;
4. the place where the actual service provided on a non-taxable person, to:
a) services related to the transport processing of goods;
(b) assessment services), expertise or work on movable property;
5. the place where the services are physically carried out – in the supply of restaurant and catering services.
(5) place of performance regarding delivery of service shall be the place where the recipient is established or has his permanent address or usual residence, when the following circumstances are simultaneously present:
1. the recipient is a non-taxable person who is established or has his permanent address or usual residence outside the community;
2. supplied services are:
a transfer or assignment) of rights on licence, patent, copyright, trade mark, know-how or any other similar law of industrial or intellectual property, as well as transfer of rights to the software other than a standard software;
b) advertising services;
c) services provided by consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, including services for manufacturing, processing or working of the software;
d) processing of data or the provision of information;
e) Bank, financial, insurance, insurance and reinsurance services with the exception of the hire of safes;
is) provide personnel;
(g)) rental of movable tangible property, with the exception of all kinds of vehicles;
h) electronic communications services;
) and distribution services of radio and television;
k) electronically supplied services;
l) providing access services, transport or transfer the natural gas distribution system, or of electricity and the supply of other services directly linked to them;
m) commitment of non-execution of actions, or failure to exercise the rights referred to in letters "a" – "l";
h) mediation services made by a person acting in the name and for the account of another person, in connection with the services referred to in points "a" – "m".
(6) the place of performance in the provision of electronic communications services and distribution services of radio and television is on the territory of the State, when the following circumstances are simultaneously present:
1. recipient regarding these deliveries is a non-taxable person is established, has his permanent address or usual residence in the territory of the country;
2. the provider is a tax liable person with seat or permanent site, from which it carries on its business outside the community, and when there is not such seat or site – the place of his/her permanent address or habitual residence outside the community;
3. the service is effectively used on the territory of the country.
(7) the place of performance of delivery of services, carried out via electronic way, is on the territory of the State, when the following circumstances are simultaneously present:
1. recipient regarding these deliveries is a non-taxable person is established, has his permanent address or usually resides in the territory of the country;
2. the provider is a tax liable person whose registered office or permanent site is outside the community, and when there is not such seat or site – the place of his/her permanent address or habitual residence outside the territory of the community. "
§ 6. Article 22 shall be amended as follows:
"The place of performance regarding delivery of service for transport of goods art. 22. (1) place of performance regarding delivery of service in the transport of goods within the community, provided the non-taxable person, shall be on the territory of the Member State where transport begins.
(2) place of performance regarding delivery of service for transport of goods outside the community, provided the non-taxable person is where they are transported, in proportion to the actual mileage.
(3) place of performance regarding delivery of service in the transport of goods within the community or elsewhere, provided to a taxable person, shall be determined by the procedure of art. 21, para. 2 and 3.
(4) for the purposes of the law forwarding, courier and postal services other than the services referred to in art. 49, rendered in connection with the transport of goods within the community or elsewhere, shall be assimilated to the transport services of goods within the community, according to the transportation of goods outside the community.
(5) the shipping agent service under para. 4 is a service organization, implementation or maintenance of transportation of goods within the community or outside it and the activities on transport processing, document processing, storage and insurance.
(6) when the consignor acts under the conditions of forwarding contract and forwarding service in connection with the delivery of services in the transport of goods within the community or outside it, the provision of art. 127 shall not apply. "
§ 7. Article 23 shall be replaced by the following: "the place of performance regarding delivery of service by providing rental of all types of vehicles
Art. 23. (1) place of performance regarding delivery of service for short term rent/for short providing for the use of vehicles is where the vehicles are actually transmitted to the disposal of the recipient.
(2) short term rental/short term providing for use at al. 1 is the constant holding or use of the vehicle for a period of not more than 30 days, and in respect of vessels, not more than 90 days.
(3) there is no short-term hiring/provision in the following cases:
1. where it is agreed extension of automatically holding/use when not new action on the part of one of the parties;
2. when at least two fixed-term contract until 30 to 90 days, respectively for vessels, follow each other without interruption or disruption in two days in connection with the same vehicles and exceed the maximum period of together 30/90 days; This shall not apply where the extension is due to the clearly established circumstances beyond the control of the parties to the supply;
3. when the agreed period is over 30, respectively, over 90 days for vessels, but it is stopped early on clearly established circumstances beyond the control of the parties to the supply and as a result, the actual duration corresponds to the short-term hiring. "
§ 8. Article 24 is amended as follows:
"The place of performance of intermediary services
Art. 24. the place of performance regarding delivery of service provided by an intermediary acting in the name and for the account of another person, provided the non-taxable person, is where the main supply, in connection with which it is rendered intermediary. "
§ 9. In art. 25 the following amendments and supplements shall be made:
1. a new paragraph. 5:
(5) paragraph 4 shall not apply to supplies of continuous performance lasting for a period longer than one year, for which there is no payment either restrain for a period longer than one year. For such deliveries, it is considered that the chargeable event shall occur at the end of each calendar year, as for the calendar year of the termination of supplies the chargeable event shall occur on the date of termination of supply. "
2. the Previous para. 5, 6, 7 and 8 shall become paragraph 6, 7, 8 and 9.
§ 10. In art. 26 the following amendments and supplements shall be made:
1. In paragraph 8. 7 the word "delivery" is replaced by "each of supply" and the word "provided" shall be replaced by "the".
2. a para. 8: "(8) in the deliveries under art. 25, para. 5, the taxable amount shall be determined in proportion to the number of months included in the calendar year concerned, in relation to the total number of months of performance of the delivery, including months of termination of supply. "
§ 11. Article 31 is amended as follows:
"Art. 31. Leviable delivery with zero rate shall be:
1. the delivery of goods for supply with spare parts, fuels and lubricants, food, drinks, water and other supplies intended for consumption on board aircraft used by the air operator, operating mainly international voyages;
2. the delivery of goods for supply with spare parts, fuels and lubricants, food, drinks, water and other supplies intended for consumption on board:
a) vessels used for the transport of goods or passengers on the high seas;
b) vessels, used for carrying out a commercial, industrial or fishing activities on the high seas;
c) vessels used for saving lives and property at sea;
d) vessels with military purpose as defined in subheading 89.01 a of the common customs tariff, leaving the country to foreign ports or marinas;
e) vessels used for inshore fishing, with the exception of charging them with supplies;
3. the supply of services on construction, maintenance, repair, modification, TRANS, Assembly formation, equipment, supplying, transport and disposal of vessels and aircraft, with the exception of those referred to in paragraph 2 (c); This does not apply to aircraft, with the exception of those referred to in paragraph 1, and of vessels used for sporting and entertaining purposes or for personal needs;
4. the rental of:
a) vessels used for the transport of goods or passengers for commercial, industrial or fishing activities on the high seas; This does not apply to vessels used for sporting and entertaining purposes or for personal needs;
b) aircraft used by the air operator, operating mainly international voyages;
5. processing: a) vessels used for the transport of goods or passengers for commercial, industrial or fishing activities on the high seas, with the exception of vessels used for sporting and entertaining purposes or for personal needs;
b) aircraft used by the air operator, operating mainly international voyages;
6. the supply of services relating to the transport of passengers or goods handling, including the transport containers, transported with: a) vessels used for the transport of goods or passengers for commercial, industrial or fishing activities on the high seas, with the exception of vessels used for sporting and entertaining purposes or for personal needs;
b) aircraft used by the air operator, operating mainly international voyages, or rolling stock, when the services are rendered in connection with the international transport;
7. the delivery of vessels and aircraft, with the exception of those for sporting and entertaining purposes or for personal needs;
8. the supply of services for which fees are collected under art. 120, para. 1 of the law on Civil Aviation, provided by the airport operator-concessionaire in connection with aircraft in international journey, including within the community;
9. the supply of services under Chapter nine of the code of merchant shipping miscellaneous vessels; This does not apply to vessels which are used for sporting and entertaining purposes or for personal needs;
10. the supply of services in saving lives and property at sea. "
§ 12. In art. 44, para. 1 item 5 is repealed.
§ 13. In art. 52, para. 3 the words "art. 22, 23 and 24 shall be replaced by ' art. 21, para. 2. "
§ 14. In art. 58, para. 1.12 is made the following changes and additions:
1. the letter "a" shall be replaced by the following:
"a) imported goods of a total value not exceeding 30 LV;".
2. a new letter "b":
"(b)) get small consignments of goods of a non-commercial character sent from a third country or territory by a natural person of another individual in the country, without the last to be paid for them, for a total of up to the equivalent in LEVs of 45 euros."
§ 15. In art. 64, para. 4, the words "article. 22, 23 and 24 shall be replaced by ' art. 21, para. 2. "
§ 16. In art. 70 is made the following changes and additions:
1. In paragraph 8. 3, paragraph 1, after the word "dress" added and "personal protective equipment", and the word "granted" is replaced by "made available".
2. in the Al. 4, after the words "on the basis of" there shall be added "art. 97 a "and a comma.
§ 17. In art. 72, para. 1 the words "three tax periods" shall be replaced by ' 12 tax periods.
§ 18. In art. 76 Al is created. 3:
"(3) in the cases of art. 111, para. 2, item 5 the registered person has the right to tax credit deduction for purchased or otherwise acquired or imported assets within the meaning of the accountancy law after the date of the deregistration, which are available on the date of its subsequent registration. The right of tax credit arises under the conditions of art. 74, para. 2. "
§ 19. In art. 82 para. 2 shall be amended as follows:
"(2) where the provider is a tax liable person, who is not established within the territory of the country and the delivery is with place of performance on the territory of the country and is taxable, the tax is exigible from the recipient of the delivery when:
1. delivery of natural gas via pipelines or of electric power – when the recipient is a person, registered under this law;
2. delivery of goods, which are mounted or installed by or at the provider's expense – when the recipient is a person, registered under this law and the supplier is established on the territory of another Member State;
3. delivery of services – when the recipient is tax liable person under art. 3, al. 1, 5 and 6. "
§ 20. In art. 91 is hereby amended as follows:
1. Paragraph (3) is hereby repealed.
2. in the Al. 4, the words "para. 1, 2 and 3 ' shall be replaced by "para. 1 and 2 ".
§ 21. In art. 92 is hereby amended as follows:
1. In paragraph 8. 1:
a) in paragraph 2, the word "three" is replaced by "two";
(b) in item 4) number "45" is replaced by "30";
c) in item 5, the word "three" is replaced by "two" and the word "three" is replaced by "two";
d) into the word "three" is replaced by "two".
2. in the Al. 2 the word "three" is replaced by "both".
3. Paragraph 3 is replaced by the following:
"(3) Notwithstanding para. 1 tax for reimbursement under art. 88, para. 3 is refundable within 30 days of submitting the reference-Declaration, where the person has committed for the last 12 months prior to the current month leviable deliveries with zero rate for a total of more than 30 per cent of the total value of all of it carried out leviable deliveries, including deliveries with zero rate. For the purposes of the first sentence of deliveries with zero rate shall be assimilated and the supply of the following services with place of performance on the territory of another Member State in which the recipient is a person, registered for the purposes of VAT in another Member State: transport of goods within the community and provided in connection with this transport forwarding, courier and mail services other than the services referred to in art. 49; transport processing of goods; services in connection with transportation, provided by agents, brokers and other intermediaries, acting in the name and for the account of another person, as well as assessment services, expertise and work on movable tangible property. "
4. Paragraph 10 shall be replaced by the following:
(10) the Tax refund nev″zstanoven without justification or nev″zstanoven due to no basis (including cancellation of the Act) in the measures provided for in this law in al. 1, item 4, para. 3 and 4, shall be recovered together with legal interest from the date on which should be reinstated under this Act, until the final payment, notwithstanding al. 8 and the suspension of tax proceedings. "
§ 22. In art. 96, para. 8 the words "unable to register" shall be replaced by the revenue body shall "can refuse to register".
§ 23. Art is created. 97 (a):
"Registration obligation in the case of supplies of services for which tax is exigible from the recipient of art. 97. (1) subject to registration under this law shall be any tax liable person under art. 3, al. 1, 5 and 6, which gets service with place of performance on the territory of the country, which are taxable and for which the tax is exigible from the recipient under art. 82, para. 2. (2) subject to registration under the Act is subject to any tax liable person under art. 3, al. 1, 5 and 6, established in the territory of the country, which provide services under art. 21, para. 2 with place of performance on the territory of another Member State.
(3) a taxable person registered pursuant to para. 1 shall be considered as registered and under para. 2 and vice versa.
(4) the persons referred to in para. 1 and 2 obligation arises for the submission of an application for registration under this Act not later than 7 days before the date on which the tax becomes chargeable (advance payment or a tax event), as the tax base of the service received is subject to taxation.
(5) a person who is registered on the basis of this article and for which reasons arise for compulsory registration under art. 96, 97, 98 and 99 or optional registration under art. 100, para. 1, 2 and 3 shall be registered in accordance with the procedure and within the time limit for compulsory registration or registration optional. "
§ 24. In art. 101 following amendments and supplements shall be made:
1. a new paragraph. 5:
"(5) in the event that the person is not declared for the registration email address for correspondence to the registry Agency, the application referred to in paragraph 1. 1 required States such an address. When you change the email address the person within 7 days notify the revenue administration, unless the change is made upon application for entry in the registry Agency. "
2. the Previous para. 5 and 6 become Al respectively. 6 and 7.
3. The current paragraph. 7 it al. 8 and shall be amended as follows:
(8) Notwithstanding para. (6) and (7) registration under art. 97, 97A, 98 and 99 shall be carried out by the revenue body within three days from the date of submission of the application for registration. "
§ 25. In art. 108, para. 1 item 4 is created:
"4. regarding a person, registered on the grounds of art. 97 (a) where at the date of the application for deregistration there is no ground for compulsory deregistration. "
§ 26. In art. 111 following amendments and supplements shall be made:
1. In paragraph 8. 2 item 5 is created:
"5. deregistration under art. 176 and subsequent registration of the person within a tax period. "
2. in the Al. 4 the word "three" is replaced by "both".
§ 27. In art. 113, para. 9, after the words "on the basis of" there shall be added "art. 97 (a), para. 1 and 2 "and a comma.
§ 28. In art. 114, para. 1. t 6 is repealed.
§ 29. In art. 117, para. 2, t. 7, after the word "charge" is added "or not charging".
§ 30. In art. 118 following amendments and supplements shall be made:
1. a new paragraph. 2:
"(2) the fiscal devices must have the technical ability to establish a remote connection with the National Revenue Agency. Technical requirements, regulations for the construction and implementation of the remote connection shall be settled by the Ordinance under para. 4, as agreed with the Bulgarian Institute of metrology and with the State Agency for metrological and technical surveillance. "
2. The current paragraph. 2 it al. 3.
3. The current paragraph. 3 it al. 4 and in her words "to issue" are replaced by "establishing a remote connection with the National Revenue Agency and to issue".
4. The current paragraph. 4 it al. 5.
§ 31. In art. 124, para. 4, the words "the third tax period ' shall be replaced by ' the twelfth tax period.
§ 32. In art. 125 following amendments and supplements shall be made:
1. Paragraph 2 shall be replaced by the following:
"(2) the registered person is effected for the tax period intra-Community supplies, supplies as an intermediary in three partite operation or supply of services under art. 21, para. 2 with place of performance on the territory of another Member State, together with the reference-declaration under para. 1 lodge and VIES declaration of such supplies for the relevant tax period. "
2. a para. 10:
(10) in the cases under art. 111, para. 2, item 5 the registered person submits a report – Declaration for the tax period, including deliveries, carried out by that person until the date of deregistration, including the supplies effected after the date of the subsequent registration. "
§ 33. In art. 133 create al. 6 and 7:
"(6) where a person referred to in paragraph 1. 1 and 2 is established in another Member State or in a third country with which our country has legal instruments on mutual assistance, registration is done in the normal manner. The foreign person can designate an accredited representative, as in these cases, al. 4 do not apply.
(7) Revenue Authority may register by the procedure of art. 102 and a person who satisfies the conditions of paragraphs 1 and 2. 1 and 2, including when it is submitted within the application for registration, but has not designated accredited representative. "
§ 34. In art. 134, para. 3 the words "terminates" shall be replaced by ' may be terminated ".
§ 35. In art. 135, para. 3 Add "except in the cases under art. 133, para. 6. "
§ 36. In art. 143 al. 1 shall be amended as follows:
(1) the provisions of this chapter shall apply to the supply made by the dealer, of second-hand goods, works of art, collectors ' items, antique articles delivered on the territory of the country or from the territory of another Member State by:
1. tax non-liable person;
2. another tax liable person, registered under this law, when the subject of the delivery goods exempted under art. 50, or registered for the purposes of VAT in another Member State persons exempt from tax under the legislation of the State concerned on the similar grounds;
3. another tax liable person, who is not registered under this law, or by a taxable person of a Member State, who is not registered for VAT purposes, when the subject of the supply are goods which are fixed assets within the meaning of the relevant accounting legislation;
4. another dealer, applying the special procedure for levying the margin. "
§ 37. In art. 147 al. 2, 3 and 4 shall be repealed.
§ 38. In art. 151, para. 3 the words "and may not be lower than the tax base at acquiring the good or of the taxable amount on importation" shall be deleted.
§ 39. In art. 163A, al. 3 the words "para. 5 and 6 ' shall be replaced by "para. 6 and 7 ".
§ 40. In art. 173 al. 4 and 5 are amended:
"(4) are supplies of goods and services, in which recipients are persons under art. 172, para. 2. For the application of the zero rate the supplier shall be obliged to have documents laid down by the regulation for implementation of the law.
(5) are supplies of goods and services against payment with a place of performance on the territory of the country worth over EUR 400, for which recipients are the institutions of the European communities. For the application of the zero rate the supplier shall be obliged to have written documents showing contractual relationships with relevant institutions of the European communities. "
§ 41. In art. 175, para. 2 the words "art. 118, para. 3 "shall be replaced by" art. 118, para. 4. "
§ 42. In art. 176 following amendments and supplements shall be made:
1. In paragraph 4, the words "tax liabilities" shall be replaced by ' public duties, collected by the National Revenue Agency.
2. item 5 shall be inserted:
"5. no indicate the email address for correspondence for a period longer than three months from the occurrence of the notification."
§ 43. In art. 176 (a) is hereby amended as follows:
1. In paragraph 8. 1 the word "denied" is replaced by "may refuse".
2. in the Al. 3 the word "suspend" shall be replaced by "may terminate".
§ 44. In art. 185 following amendments and supplements shall be made:
1. Paragraph 1 shall be amended as follows: ' (1) a person who does not issue a fiscal cash slip (fiscal receipt), shall be punished with fine – for the natural persons, who are not traders in size from 100 to 500 EUR, or with a proprietary sanction – for the legal persons and the sole traders, in the amount of 500 to 2000 BGN.
2. a new paragraph. 2:
"(2) a person who contravenes the terms and manner for approval, registration, or entry/output in/out of service, or reporting, or servicing of fiscal devices or does not fulfil the requirements for remote connection with the National Revenue Agency, shall be punished with fine – for the natural persons, who are not traders, ranging from 300 to 1000 EUR, or with a proprietary sanction – for the legal persons and the sole traders in size from 3000 to 10 000 BGN. Where the infringement does not lead to misstatement of revenue, imposing sanctions on al. 1. "
3. The current paragraph. 2 it al. 3.
4. The current paragraph. 3 it al. and 4 shall be replaced by the following:
"(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 euro. "
5. a para. 5:
"(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 up to 20 000 EUR Where the infringement does not lead to misstatement of revenue, sanctions are applied under paragraph 1. 4. "
6. The current paragraph. 4 it al. 6.
§ 45. In art. 186, para. 1, item 1 is created point (d): "(d) the submission of data on) remote link with the National Revenue Agency."
§ 46. In art. 187, para. 4 creating the third sentence: "in the event of a violation are not allowed to print the object prior to the expiration of the one month of sealing."
§ 47. In art. 189, para. 1 the words "art. 91, para. 1 – 3 "shall be replaced by" art. 91, para. 1 and 2 ".
§ 48. In the additional provision, the following amendments and supplements shall be made:
1. The title shall be replaced by the following: "additional provisions".
2. In paragraph 1:
a) in point 11 shall establish the second sentence: "is not established within the territory of the country, which has a non-resident entity on the territory of the State, which does not take part in the making of the supply.";
b) point 18 shall be replaced by the following: "18." "A car is a car in which the number of seating positions, excluding the driver, is not more than 5. It's not like a car car that is intended for the carriage of goods, or a passenger car that has permanently integrated additional technical equipment for the purposes of the business of the registered person. In determining the number of seating positions, in the first sentence is taken into account only the seats fitted by the manufacturer. ';
in) point 49 shall be amended as follows:
"49." vehicles under art. 23 "are motor or motorized traffic, as well as other equipment and devices designed to transport goods or people from one place to another, which can be downloaded, or towed by butani vehicles and that are usually designed and fit to be used for the transport of goods or people. Vehicles are:
a) trailers, semi-trailers and railroad cars;
b) motor and motorized traffic ground vehicles, such as motorcycles, bicycles, tricycles, trailers, with the exception of the caravans, which are still latched to the ground;
in) self-propelled and non-self-propelled vessels;
d) motor and engineless aircraft;
e) vehicles designed for the transportation of sick or injured persons;
f) agricultural tractors and other self-propelled agricultural and forestry equipment;
g) military vehicles, not fighting, and vehicles for the purpose of intelligence or civil defence;
h) mechanical and electronic moving wheelchair.
The containers are not a vehicle within the meaning of art. 23. ";
d) point 50 is repealed;
(e)) are p. 61, 62 and 63:
"61." catering services "are a set of features and acts, in which mainly predominate and in which services the delivery of food and/or beverage is just one component. The prevailing mainly services are the same as restaurant services, but the delivery is carried out outside the premises of the supplier.
62. "restaurant services" are services which consist of the supply of the premises of the supplier of the prepared or neprigotvena food and/or drinks for human consumption, followed by sufficient supporting facilities, which allow for immediate consumption.
Are not catering or restaurant services:
a regular supply of cooked) or neprigotvena food (for example, delivery home from restaurants, supermarkets and the like);
b) supply of cooked food and supply of food home from restaurants;
in delivery) consisting in the preparation and delivery of food and/or drinks without another supporting service.
63. "third country with which our country has legal instruments for mutual assistance" is the third country with which our country has legal instruments on mutual assistance similar in scope to that provided for in Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures and Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of tax the added value. "
3. § 1a shall be inserted:
"§ 1 (a). This law introduces provisions to:
1. Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services (OB, L 44/11 of 20 February 2008).
2. Directive 2008/117/EC of 16 December 2008 amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions (OB, L 14/7 by 20 January 2009). "
Transitional and final provisions
§ 49. The right of tax credit deduction, by 1 January 2010, which is not exercised on the date of entry into force of this Act and for the pursuit of which three have not expired tax period, following the tax period, during which this right has occurred, may be exercised in some of the twelve tax period, following the tax period, during which this right has occurred.
§ 50. (1) where an advance payment has been received by 31 December 2009, including for the supply of a good or service for which this Act has changed the tax treatment in respect of the amount of the bet, the place of performance of delivery, adjustment of the supply of a taxable under art. 69, para. 2 and for which the chargeable event occurs after this date, the supplier shall document the delivery by issuing an invoice specifying the entire tax base of the delivery. For delivery shall be applied the tax regime by the date of occurrence of the tax event of the delivery under the law.
(2) For the supply of services in litigation, with a right to the protection of natural persons in pre-trial proceedings, judicial, administrative and arbitration proceedings, when they are periodically phased delivery or performance shall be applied the tax regime by the date of the chargeable event, as determined by the procedure of art. 25, para. 4.
(3) where an advance payment has been made by 31 December 2009, including for the supply of goods or services, for which the chargeable event occurs after this date and the tax is exigible from the recipient in accordance with the law, the registered person recipient is required to charge tax on the entire tax base of the delivery, including the advance payment.
§ 51. (1) the restriction of art. 70, para. 1, item 4 and 5 shall not apply to the right of tax credit deduction, that has been there and was incurred until 31 December 2009 inclusive, for cars, of which the number of seats fitted by the manufacturer in addition to the driver's seat of which does not exceed 5.
(2) The contracts for the lease, which is not subject to duty, and only an option (option) for the transfer of ownership for cars under para. 1, the right to tax credit deduction on contributions will lease occurs after January 1, 2010, provided by 31 December 2009, including the result of the right to tax credit deduction for one leasing payment.
(3) For goods and services under art. 70, para. 1, item 5 relating to passenger cars under para. 2, after 1 January 2010 does not arise right of tax credit deduction.
§ 52. (1) the persons under art. 97 (a), para. 1, made a down payment until 31 December 2009, including for the delivery of service, the chargeable event for which occurs after that date and for which the tax is exigible from the recipient in accordance with the law, shall submit an application for registration by the procedure of art. 97 (a) within 20 days of the entry into force of this law. On the date of occurrence of the tax event of the delivery obligation arises for the registered person recipient to charge tax on the entire tax base of the delivery, including the advance payment. In cases in which the tax event regarding the delivery occurs prior to the date of registration under the Act, the tax shall be charged for the service received, within 15 days from the date of registration under the Act.
(2) the persons under art. 97 (a), para. 2, received an advance payment until 31 December 2009, including for the delivery of service against payment with a place of performance on the territory of another Member State, for which the chargeable event occurs after that date, shall be registered by the procedure of art. 97 (a) within 7 days of the entry into force of this law. For delivery shall be applied the tax regime by the date of occurrence of the tax event of the delivery under the law.
§ 53. The two month time limit under art. 92 applies to tax refund relating to tax periods after 1 January 2010.
§ 54. A taxable person not established within the territory of the country but who is registered on the grounds of art. 133, may submit an application for deregistration optional under art. 108, notwithstanding the taxable turnover for the last 12 consecutive months before current when in the same period the person has performed supply only, for which after 31 December 2009, the tax is exigible from the recipient of the delivery under art. 82.
§ 55. Registered at the date of entry into force of this Act, persons are required to indicate the email address for correspondence under art. 101, para. 5 within three months of its entry into force.
§ 56. (1) within 6 months from the entry into force of this Act, the Minister of finance sets the Ordinance under art. 118, para. (4) in accordance with it.
(2) the Minister of Finance shall set a time limit within which the persons required to use fiscal devices, should align its activities in implementation of the remote connection in accordance with the requirements of the Ordinance under para. 1. the Minister may set a different time limit for certain groups of individuals, which may not be less than 6 months and no longer than two years from the entry into force of the Ordinance referred to in para. 1.
§ 57. The law shall enter into force on 1 January 2010.
The law was adopted by 41-Otto National Assembly on 25 November 2009 and is stamped with the official seal of the National Assembly.
President of the National Assembly Tsetska Tsacheva:
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