Recognition of an invoice expense by a third-party budget authorizing officer

Recognition of an invoice expense by a third-party budget authorizing officer

 

Question:

Hello,

Two invoices for overnight stays issued by a non-EU secondary authorizing officer with budget have been submitted to me for approval.
I got to the topic on the net and found that when a product or service was purchased from a non-EU country, it is obligatory to accompany the customs declaration if it is a good and when it is a legalized translation service, but I cannot find exactly where it is written, to quote and demand it accordingly.
At the same time, one invoice is missing a number. Should I approve the payment and if so on what basis.
I ask for your competent opinion on the case.
Thanks!

 

budget, invoice, expense, translation, accounting services, Varna, Ruse, Plovdiv, Burgas, Sofia

Answer:

Hello,

Article 5, paragraph 2 of the Accounting Act states that the accounting documents which are received in the enterprises in a foreign language are translated into Bulgarian, in cases where this is provided by law. Usually this does not happen in practice. When the Revenue Authority of the National Revenue Agency (NRA) duly submits a document in foreign language (accounting or other) accompanied by an accurate translation into Bulgarian by a sworn translator (licensed, not legalized translation). The legalized translation requires legalization by an official state body of the country that issued the document - embassy, ​​ministry or other such), the company is obliged to submit such translation within the time limit set by the NRA, and when such a document is not presented with exact translation by the deadline, the revenue body may make a transfer at the expense of the company.

In the case of secondary budget spending units, this is usually required by the Court of Auditors and the non-submission of such (licensed) translation of documents is a formal reason for not recognizing the expenditure.

Sometimes document numbers are not just numbers, but a combination of letters and numbers, name of month, year and number, and more.

We hope we have been helpful.

Greetings!




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