Bulgaria: Proposal for the voluntary use of approved software for sales management

This concerns the implementation of the new EU VAT rules for distance sales provided in Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain VAT obligations for supplies of services and distance sales of goods. The initial proposal envisaged abolishing the requirements for using approved software for the management of sales in commercial sites by suppliers involved in such transactions. However, the proposal is that the application of these requirements be implemented on a voluntary basis, that persons using such software benefit from VAT refunds being made more quickly and that the requirements for the application of the exemption from VAT for insurance and re-insurance services be amended.


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