The Bulgarian suppliers of broadcasting services, radio and television services and electronic services can apply for registration under the special VAT scheme through MOSS

The electronic service „Mini one stop shop” (MOSS) is already active since October1st, 2014. It is accessible from the web-site of the National Revenue Agency -www.nap.bg in section „Electronic Services“. The test electronic service is also accessible, so that any interested organisations may acquaint themselves with the system and also freely test its functions. The VAT registered entities, which have applied for access to the NRA`s electronic services with qualified electronic signature, get an automates access to the new test service.
By using the MOSS system, the Bulgarian suppliers of broadcasting, radio and television services and electronic services can register under the special VAT scheme, which enters into force from the beginning of 2015. As of January 1st, 2015 these services will be levied with VAT in the country in which the client is situated (Member State of Consumption). The suppliers can register under the special scheme for declaring in the MOSS system and thus avoid the necessity to register for VAT in every single Member State, in which he supplies his services to final consumers (not-VAT registered).
The submission of registration applications in MOSS, as well as the filing of the quarterly returns, will be made exclusively by electronic means, through NRA`s e-services.
Registration applications can be filed since October 1st, but the registration under the special scheme will enter into force from January 1st, 2015. The National Revenue Agency has already informed the Bulgarian suppliers of broadcasting, radio and television services and electronic services about this opportunity. Registration applications are filed only through the MOSS system, using an e-service, published on the web-site of the Agency – www.nap.bg. The National Revenue Agency has announced that the registration under the special VAT scheme is not automatic. After the filing of the application by the supplier, a revenue official will check the grounds for registration under the special scheme and will then issue a decision according to which the registration is made or is refused, based on certain grounds.