A third country with goods purchased by Bulgaria for personal consumption, leaving the boundaries of the EU in another Member State, for example Greece. Which border must provide authentication by customs official documents for VAT refund (Release from Bulgaria or leaving the European Union, ie Greece)?
A foreign natural person (CHFL) has the right to ask to be reinstated lawfully charged and paid VAT included in the price of goods purchased by him within the Community, where there are the following conditions: - the non-resident exports the goods outside the Community unchanged no later than the last day of the third month following the month in which the invoice is issued for inputs. - Supplier of the goods is a person who on the date of issue of the invoice is entitled to make sales of goods for a refund of the tax - the amount of VAT on an invoice is equal to or greater than 50 lev - person exercises his right to refund not later than six months from the date of invoice delivery. Of those conditions it is obvious that one can seek reimbursement of tax for goods purchased from a supplier who has the right to conduct sales of goods for a refund. Suppliers who have received the right to conduct sales of goods for a refund, which meet the requirements exercisable to agents restoration and received a certificate of registration as such, can fulfill the role and obligations of both parties simultaneously. Traders entitled to recover VAT register with the competent tax authority - the NRA. They have a duty upon request by the client to provide a completed sample application for a VAT refund.
