Delivery, facilitated by an electronic interface from 01.07.2021
From 01.07.2021 in the national VAT legislation is introduced, as a kind of the distance selling, the delivery, facilitated by an electronic interface.
An electronic interface is a device or program that allows communication between two independent systems or a system and an end recipient and may include a website, portal, platform, interface for programs and other similar means.
A taxable person operating an electronic interface is considered to facilitate the delivery of goods when the use of the electronic interface allows a consignee and a supplier offering goods for sale to make contact which leads to the delivery of goods through that electronic interface.
The person who operates the electronic interface is considered to have personally received and delivered the goods in distance sales, with two deliveries at the same time. For the one delivery, the taxable person who operates the electronic interface is a recipient of the delivery, with a supplier - the person offering the goods for sale. For the second delivery, the taxable person who operates the electronic interface is a supplier, with a recipient - the non-taxable person who has purchased the goods.
The tax event for these supplies arises and the tax becomes due at the time of acceptance of the payment. A zero tax rate is applied for the first delivery and the supplier is entitled to a tax credit under the general rules of law. The person operating the electronic interface may apply both the Union regime for intra-Community distance selling of goods and certain domestic distance deliveries of goods and the regime for distance selling of goods imported from third countries or territories in the form of shipments with an own value not exceeding the BGN equivalent of EUR 150.
When registering a regime for distance selling of goods imported from third countries or territories, the person operating the electronic interface receives one individual VAT identification number, regardless of the number of persons to whom he facilitates the distance selling of goods.
When applying some of the two regimes, the person is provided to keep and maintain records of the supplies made during the regime. A person who operates an electronic interface but does not facilitate the above mentioned supplies must also keep and maintain records of the supplies made through the electronic interface.
