As of 1 October 2014 suppliers willing to register for the new “mini one stop shop (MOSS)” regime may file their applications through the electronic portal of the Bulgarian National Revenue Agency. The registrations under the regime will be activated as of 1 January 2015.
The MOSS regime, that will enter into force as of 1 January 2015, will introduce new VAT place of supply rules for supply of broadcasting, telecommunications and e-services (‘digital services’) from businesses to consumers. Such digital services will be taxed in the location of the consumer, applying the VAT rate in the consumer’s Member State. The regime will however allow for businesses to use the EU VAT MOSS online service (upon a special registration) to report and pay the VAT for all digital services supplied in Member States where the particular business has no establishment.
The Bulgarian National Revenue Agency online system also provides a test module where companies may explore the functionalities of the MOSS service.