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“NGOs and VAT” Sofia, 2004

1 January 2004

“NGOs and VAT” is a publication of the Bulgarian Center for Not-for-Profit Law (BCNL) issued with the support of the International Center for Not-for-Profit Law funded by the United States Agency for International Development.


The book is a part from the series of materials published by BCNL, which aims to clarify on different legal aspects of the activity of NGOs in Bulgaria. The aim of the issue is to explain in clear and understandable language the complex legal regime, related to the taxation of NGOs with VAT which proves to be a very actual issue.


“NGOs and VAT” contains an analysis of the general concepts related to VAT, the VAT mechanism and “VAT - account” as well as the rules for registration and deregistration. Apart from that, there has been given an interpretation to the incredibly important issue of exemption form VAT of taxable deliveries made under international treaties in which Bulgaria is a party which concerns a big number of organizations implementing projects under international donor programmes.


The author of the book is Miroslav Tuev - senior legal advisor in the “Mothodology and appealing” Department at the Supreme Tax Directorate.


A big part of the suggested interpretations in the material are accompanied by practical examples which illustrate the VAT mechanism and its functioning in accordance with the Bulgarian legislation which makes it a useful manual in the everyday work of managers, financial experts and other people working in NGOs.