To the attention of MOSS taxpayers

13 December 2017

Please be advised that the effective Bulgarian legislation does not provide for automatic reimbursement of overpaid taxes.

NETP (non-established taxable persons) have to send a written request for reimbursement of overpaid VAT under the MOSS scheme to Sofia Territorial Directorate of the National Revenue Agency (NRA) which is responsible for non-established taxable persons.
Contact details:

SOFIA Territorial Directorate of NRA
21 “Aksakov” Street,

1000 SOFIA

Phone: + 359 2 9859 3821

Created on: 13.12.2017