Bulgaria: VAT refund to applicants established in another EU Member State

On 15 May 2012, a draft proposal for amendments to Order H-9 dated 16 Dec 2009 on VAT refund to taxable persons established outside of the refund Member State but established in another Member State was published by the Ministry of Finance.

According to the most substantial amendment, the notification by the National Revenue Agency of its position regarding a VAT refund request made by an EU applicant will be sent to an e-mail address indicated by the applicant. In contrast to that, the current burdensome procedure requires the VAT refund request position to be sent first to the revenue authorities of the EU state of the applicant and that authority is required to re-send it to the applicant.

The changes will come into force on 1 July 2012.