Creating protocols when selling on Amazon

Creating protocols when selling on Amazon

Question:
Hello!
A Bulgarian retail company has started trading with Amazon, mainly individuals in the European Union. Amazon sends commission fees. Each sale is accompanied by an invoice issued by us. Commission fees are reported as GVA. Sales fees are reported as normal GVA with 20% VAT. We have not reached the registration threshold in the relevant countries. I am worried that I am missing something when accounting for transactions.
Thanks in advance!

Answer:
Hello,
1. GVA protocols are not drawn up for invoices from Amazon, as this is not a GVA (Article 13 of the VAT Act describes which transactions are considered GVA). Protocols under Article 82, paragraph 2 of the VAT Act are drawn up for these invoices.
2. In addition to the thresholds for VAT registration in the various EU countries, there is also a threshold of BGN 20,000 for sales to individuals from the EU (excluding those from Bulgaria) within the calendar year. Upon reaching this threshold, registration under Art. 156 of the VAT Act (the so-called "OSS" or "Regime in the Union") is required and you should start charging VAT at a rate corresponding to the country from which the relevant customer is from.
3. For sales to individuals in third countries, VAT is not charged (Art. 28 of the VAT Act).
We hope that we have been useful to you!
Best regards!