Актуални тенденции при облагането с ДДС
The Topical Tendency to VAT Taxation

Author(s): Lyubka Tzenova
Subject(s): Politics / Political Sciences, Politics, Economy, Supranational / Global Economy, Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: VAT; Temporary Generalised Reverse Charge Mechanism; Start-Up; SMEs;
Summary/Abstract: This report discusses recent data on tax revenue and the European Commission series of measures to improve the Value Added Tax (VAT). The article contains information and analysis of the proposals will allow consumers and companies, in particular start-ups and SMEs, to buy and sell goods and services more easily online. The article contains information about proposal of implement a temporary generalised reverse charge mechanism (hereinafter 'GRCM') with a certain threshold per invoice which would derogate from one of the general principles of the current VAT system, and about European Commission is committed to ensuring the free movement of goods and services and to ensuring that "individuals and businesses can seamlessly access and exercise online activities under conditions of fair competition".

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