Indirect Taxes Division

The Indirect Taxes Division performs the following main functions:

1. Preparation of draft tax legislative acts in the field of VAT, excise duties and insurance premium tax;

2. Preparation of instructions, opinions and answers to written inquiries about the implementation in practice of the tax legislation in the field of VAT, excise duties and insurance premium tax;

3. Preparation of opinions on draft instructions developed by the National Revenue Agency and the Customs Agency with regard to the implementation of the tax legislation in the field of VAT and excise duties;

4. Preparation of opinions on draft legislative acts prepared by other directorates of MoF, ministries and institutions concerning issues in the field of VAT and excise duties;

5. Participation in the process of transposition of the EU legislation to the national legislation in the field of VAT and excise duties;

6. Participation in the preparation of opinions and draft positions in the field of VAT and excise duties for the ECOFIN Council meetings;

7. Preparation of opinions and draft positions in the field of VAT and excise duties for the meetings of the committees and working groups to the Council of the EU and to the European Commission;

8. Participation in the drafting of positions of the Republic of Bulgaria in relation to court proceedings launched in the European Court of Justice and preliminary ruling references to the Court in the field of VAT and excise duties;

9. Enters notifications of national legislative acts transposing the requirements of the EU to the electronic system of the European Commission for notification of national measures of execution in the area of VAT and excise duties.

10. Analysis, development and proposition of tax measures and instruments to combat VAT and excise duty fraud and evasion;

11. Participation in the alignment of drafts of international agreements on issues related to VAT and excise duties;

12. Coordination of the drafting and participation in the alignment of drafts of legislative acts and other acts related to the activity of the revenue agencies.