Tax report country Balance balance Section A: Data on value added tax charged 0 [01] Total amount of the tax bases for VAT taxation (amount from class 11 to class 16) BG_TR_01 BG_TR_11.balance + BG_TR_12.balance + BG_TR_13.balance + BG_TR_14.balance + BG_TR_15.balance + BG_TR_16.balance Tax base subject to taxation at a rate of 20% [11] - tax base of taxable supplies, incl. deliveries under the conditions of distance sales with a place of performance on the territory of the country BG_TR_11 balance tax_tags 11 [12] - tax base of VAT and tax base of received supplies under Article 82, paragraphs 2-6 of the VAT Act BG_TR_12 BG_TR_12_1.balance + BG_TR_12_2.balance Intra-community acquisitions BG_TR_12_1 balance tax_tags 12_1 Deliveries under Art. 82, para. 2-6 BG_TR_12_2 balance tax_tags 12_2 [13] Tax base of taxable supplies at a rate of 9% BG_TR_13 balance tax_tags 13 Tax base subject to 0% tax [14] Tax base for supplies under Chapter Three of the VAT Act BG_TR_14 balance tax_tags 14 [15] Tax base of AEO of goods BG_TR_15 balance tax_tags 15 [16] Tax base of supplies under Articles 140, 146 and 173 of the VAT Act BG_TR_16 balance tax_tags 16 [17] Tax base for supplies of services under Article 21, paragraph 2 with a place of performance on the territory of another member state BG_TR_17 balance tax_tags 17 [18] Tax base of supplies under Article 69, paragraph 2 of the VAT Act, incl. deliveries on the basis of distance selling with a place of performance in the territory of another Member State, as well as deliveries as an intermediary in a tripartite BG_TR_18 balance tax_tags 18 [19] Tax base of exempt supplies and exempt VOP BG_TR_19 balance tax_tags 19 [20] All VAT charged (amount from class 21 to class 24) BG_TR_20 BG_TR_21.balance + BG_TR_22.balance + BG_TR_23.balance + BG_TR_24.balance [21] VAT charged BG_TR_21 balance tax_tags 21 [22] VAT charged for VAT and for received deliveries under Art. 82, para 2-6 BG_TR_22 balance tax_tags 22 [23] Tax charged on supplies of goods and services for personal use BG_TR_23 balance tax_tags 23 [24] VAT charged (9%) BG_TR_24 balance tax_tags 24 Section B: Data on the exercised right to a tax credit 0 [30] Tax base and tax on the received deliveries, VAT, the received deliveries under art. 82, para. 2-6 of the VAT Act and imports without the right to a tax credit or without tax BG_TR_30 balance tax_tags 30 Tax base of the received deliveries, VAT, the received deliveries under art. 82, para 2-6 of the VAT Act, the import, as well as the tax base of the received deliveries, used for making deliveries under art. 69, para 2 of the VAT Act [31] - entitled to a full tax credit BG_TR_31 balance tax_tags 31 [32] - with the right to a partial tax credit BG_TR_32 balance tax_tags 32 [33] Coefficient under Article 73, paragraph 5 of the VAT Act BG_TR_33 balance external sum editable [41] VAT eligible for a full tax credit BG_TR_41 balance tax_tags 41 [42] VAT with the right to a partial tax credit BG_TR_42 balance tax_tags 42 [43] Annual adjustment under Article 73, paragraph 8 (+/-) BG_TR_43 balance integer external sum editable [40] Total tax credit (41 + 42 x class 33 + 43) BG_TR_40 BG_TR_41.balance + (BG_TR_42.balance * BG_TR_33.balance) + BG_TR_43.balance Section C: Result for the period 0 [50] VAT to be paid (class 20 - class 40) >= 0 BG_TR_50 balance aggregation BG_TR_20.balance - BG_TR_40.balance if_above(BGN(0)) [60] VAT for refund (class 20 - class 40) < 0 BG_TR_60 balance aggregation BG_TR_40.balance - BG_TR_20.balance if_above(BGN(0)) Section D. VAT for deposition [70] Tax for payment from Art. 50, deducted in accordance with Art. 92, para. 1 of the VAT Act BG_TR_70 refund from_beginning account_codes 4531 + 4532 + 4534 + 4538 + 4539 refund_remaining aggregation BG_TR_70.refund if_below(BGN(0)) balance aggregation BG_TR_70.refund_remaining + BG_TR_50.balance if_above(BGN(0)) [71] Tax for payment from Art. 50, effectively paid BG_TR_71 refund from_beginning account_codes 4531 + 4532 + 4534 + 4538 + 4539 balance aggregation BG_TR_50.balance - BG_TR_70.balance Section E: Refundable VAT [80] According to Art. 92, para. 1 of the VAT Act within a 30-day period from the submission of this declaration BG_TR_80 balance external sum editable [81] According to Art. 92, para. 3 of the VAT Act within a 30-day period from the submission of this declaration BG_TR_81 balance external sum editable [82] According to Art. 92, para. 4 of the VAT Act within a 30-day period from the submission of this declaration BG_TR_82 balance external sum editable