Bulgaria - VAT Refunds
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* Information not yet provided by national authorities
Categories of expenditure that don't allow for VAT refunds
Some categories of expenditure don't allow for VAT refunds, in Bulgaria these categories are:
VAT incurred which relates directly to activities which are exempt without the right to deduct.
VAT incurred on expenses on which there are restrictions on the right to deduct in the Member State of Refund.
Restrictions on the right to deduct VAT in Bulgaria for received supplies of goods and services apply when:
- the goods or services are designated for carrying out exempt supplies under Chapter 4 "Exempt supplies and acquisitions" of the VAT Act;
- the goods or services are designate for supplies free of charge or for activities other than the economic activity of the person;
- the goods or services are designated for representative or entertaining purposes;
- a motorcycle or an automobile has been acquired or imported;
- the goods or the services are intended for maintenance, repair, improvement or operation of motorcycles and automobiles, including for spare parts, assembly, fuel and lubrication materials;
- the goods are seized in favour of the state or the building is destroyed as unlawfully constructed.
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