Import from a country outside the European Union
Import from a country outside the European Union
Question:
Hello!
I have the following situation. An asset was delivered, with an invoice from a non-EU country /A/ and actual delivery from a customs warehouse from a country in the EU /B/. All customs duties are cleared before delivery to BG. I don't have a breakdown of these payments /probably included in the price/. What should be my invoice and VAT entries? Is the delivery treated as import or GOP?
Thanks in advance!
Answer:
Hello,
As far as we understand from the situation described by you (and in our experience, this is mostly how things happen), the goods upon import are released either by the company that carries out the transport or by a customs agent hired by you on the territory of the EU. Accordingly, in order to release the goods, they have paid VAT and duty to the relevant customs. Subsequently (or most likely in advance) the company has paid these amounts plus any remuneration for the service rendered (if you have hired a customs agent). I.e. up to here you have to post the customs declaration with VAT and duty included in it. If you work with a customs agent, you also account for his remuneration (as you also issue a protocol for self-assessment of VAT according to Art. 82 of the VAT Act). Then you have a VOP (for the transport of the goods from the country where it is cleared from customs to Bulgaria), for which you will also have a transport document. You are running a protocol for this VOP. For the transport of goods itself, you will also have an invoice for the agreed remuneration - for it you also issue a protocol for the service received. There remains only the moment with the refund of VAT - that which has been paid to customs. If you have a VAT number in the country in which the goods are released, you will be able to recover this VAT, according to the regulations of the relevant country. Otherwise, you will have to submit a request through the National Revenue Agency for a refund of the VAT in question from the respective country.
We hope we have been helpful!
Greetings!
