Purchase of an item for personal use through a company

Purchase of an item for personal use through a company

Question:
Hello!

I am an ET, but my company has not been active for several years. I want to buy a professional refrigerator from Greece, which I will use personally - it is not for commercial purposes. To take advantage of the lower price and VAT payment in Greece, can I buy it through my company? Will I have a problem at some point regarding payment of VAT, border, NRA?
Thanks in advance!

Answer:
Hello,
If your company is not registered for VAT in Bulgaria and you buy a refrigerator from Greece, you will be charged and pay VAT in Greece. Then no one in Bulgaria will look for you on the occasion of this purchase in the name of the company.
If your company is registered for VAT in Bulgaria and you buy a refrigerator from Greece, then in Greece you will not be charged and you will not pay VAT. But in its VAT returns, the Greek company will indicate that it sold your company, registered for VAT in Bulgaria, a refrigerator of a certain value. The Greek tax administration notifies the Bulgarian tax administration of which companies were sold goods under which transactions without VAT being charged in Greece. Then the NRA will track whether your company self-assessed and paid the VAT due for the purchase of the refrigerator in Greece.
The principle is that the end user in the EU has to pay VAT on this fridge. According to the rules in the European Union - you are an end user (you will not sell it to a subsequent customer) and if you are not registered for VAT you will pay it in Greece, and if you are registered for VAT - you will pay it in Bulgaria.
Trade between countries in the European Union is not cleared at the border, so you do not have a problem with customs - you only need to have an invoice for the purchase.
We hope we have been helpful!
Greetings!