Time of supply – tax points (Bulgaria)
The basic tax point for supplies of goods is the date that title transfers to the recipient. For services, the basic tax point is the date that the service is completed. If payment is received before the basic tax point, this creates a tax point and VAT becomes due on the date that the payment is received.
If title to the goods is deferred until certain conditions are met, the date of supply will be the time when the goods are handed to the customer.
The table below outlines rules for determining the tax point for other types of supplies.
| Prepayments | If a business receives a payment before the goods or services are supplied, |
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Web page updated on 17 Mar 2025 16:06