From 1 January 2015, new VAT rules entered into force in EU regarding supply of telecommunications, broadcasting and electronic services. Such supplies will always be taxed with VAT in the country where the customer belongs – regardless of whether the customer is a business or consumer – regardless of whether the supplier based in the EU or outside. Established outside of the European Union businesses who supply such services to customers/consumers who are established in Member States of the European Union and are not registered for VAT, shall charge VAT on these supplies in accordance to the domestic rules and VAT-rates in the Member State where the customers are established, domiciled or habitually resident (Member State of consumption). In order to reduce the compliance costs and administrative burden for non-EU established businesses, a special regime for VAT on telecommunications, broadcasting and electronic services supplied to EU consumers who are non-taxable persons (natural or legal persons) was introduced – MOSS non-Union scheme. The suppliers, established outside the EU may choose to register themselves for VAT in each Member State of the EU where they supply such services to consumers, but the special non-Union scheme allows them to register only once in one EU Member State their choice and to submit the required VAT return only to this single Member State (Member State of Identification). The special VAT registration for non-Union scheme is only applicable to non-EU established and not registered for VAT within the EU businesses. Application for VAT registration and filing of VAT returns by non-EU businesses for the non-Union scheme is entirely electronically via the information system MOSS (mini-One-Stop-Shop). The new rules replaced the regime that was into force until 2015 for VAT on supplies of electronic services to non-taxable persons by suppliers who are not established on the territory of the European Union (VOES).
The application for the special non-Union scheme is not mandatory but it is a measure to simplify the administrative burden as a result of changing the rules governing the legislative changes and the liability to charge VAT within the Member State of the EU where the consumer (client) is established.
For more information, please check the documents, published in section “MOSS”.
Login to MOSS non-Union scheme (only for non-established in the EU businesses*)
*To access MOSS - Union scheme, established on the territory of Bulgaria businesses shall use "E-services portal of the NRA"