Representation of non-residents by a tax representative Cover Image
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Представителство на чуждестранните лица чрез акредитиран представител
Representation of non-residents by a tax representative

Author(s): Velina Spirova
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: non-resident; tax representative; value added tax; joint liability

Summary/Abstract: The registration of non-resident entities under the Bulgarian Value Added Tax Act is completed through a tax representative, as there are some exceptions. There are stipulated general requirements and joint and unlimited liability for the tax representative for all of the obligations of the registered non-resident entity occurred under VAT Act. As of 1st of Jan 2010, a legal option for a limitation the responsibility of the tax representative exists.