4. The taxable object

4.3 Performance of services in Bulgaria by person, which place of business is outside the country

Art 33 VATA

This is a very specific case in which VAT is levied not on the performer of the service (the seller) but on its receiver (buyer), because it is undesirable and ineffective to levy tax on persons without place of business in the country.

At present art 33 is unclear about the scope of application of this rule - should only registered persons pay the tax or all.