The Indirect Taxes Division performs the following main functions:

• Develops projects of tax regulations in the field of value added tax, excise duties and tax on insurance premiums;
• Prepares instructions, opinions and answers to written inquiries on the practical application of tax legislation in the field of value added tax, excise duties and tax on insurance premiums;
• Prepares opinions on draft guidelines for the implementation of tax legislation prepared by the National Revenue Agency and the Customs Agency in the field of value added tax and excise duties;
• Prepares opinions on projects of normative acts prepared by other directorates of the Ministry of Finance, ministries and agencies, on issues in the field of value added tax and excise taxes;
• Participates in the process of introducing European legislation into national legislation in the field of value added tax and excise duties;
• Participates in the preparation of projects of framework positions of the Republic of Bulgaria on projects of European normative acts in the field of value added tax and excise duties;
• Participates in the preparation of opinions and draft positions for the meetings of the Council of Ministers on Economic and Financial Affairs (ECOFIN) in the field of value added tax and excise duties;
• Prepares opinions and draft positions on working documents for the meetings of the working groups and committees of the European Commission and the Council of the European Union in the field of value added tax and excise duties;
• Participates in the meetings of the working groups and committees of the European Commission and the Council of the European Union in the field of value added tax and excise duties;
• Prepares materials and participates in the meetings of the Council on European Affairs in the field of value added tax and excise duties and coordinates the activities of working group 10 "Tax Policy" regarding value added tax and excise duties;
• Performs notification of national normative acts introducing the requirements of the European Union into the electronic system of the European Commission for notification of national executive measures regarding value added tax and excise duties;
• Prepares drafts of positions and provides information and documents in connection with the information and pre-trial phase of procedures opened by the European Commission for non-fulfilment of European Union law, as well as proposals for changes in tax legislation regarding value added tax and excise duties for elimination of inconsistencies;
• Participates in the process of preparing positions of the Republic of Bulgaria in cases filed before the Court of the European Union and in preliminary inquiries to the court in the field of value added tax and excise duties;
• Analyses, develops and proposes tax measures and tools to combat tax fraud and the evasion of value added tax and excise duties;
• Coordinates and participates in the drafting of excise orders;
• Participates in the coordination of draft international agreements on issues related to value added tax and excise duties;
• Coordinates the development and participates in the coordination of drafts of normative acts and other acts related to the activity of revenue agencies, including the implementation of Council Regulation (EU) No. 833/2014 of July 31, 2014 on restrictive measures in view of the actions of Russia, destabilizing the situation in Ukraine (OJ, L/1, 229 of 31 July 2014), hereinafter referred to as "Council Regulation (EU) No. 833/2014", and Regulation (EU) No. 269/2014 of Council of March 17, 2014 on restrictive measures regarding actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ, L/6 of March 17, 2014), hereinafter referred to as "Regulation (EU) No. 269 /2014";
• Prepares opinions and positions on the working documents and participates in the meetings of the working groups, committees and forums of the OECD in the field of taxation with indirect taxes;
• Introduces into the Bulgarian legislation the relevant changes according to the concluded international treaties in the field of international taxation at the OECD level;
• Prepares impact assessments on draft normative acts under Item 2 and on current tax and accounting legislation;
• Monitors the compliance of the national tax legislation with the decisions of the Court of the European Union and prepares proposals for changes in case of non-compliance;
• Participates in updating the database of the European Commission "Taxes in Europe" in the part for the Republic of Bulgaria;
• If necessary, prepares and agrees draft decisions of the Council of Ministers for the granting of a derogation under Art. 5c, paragraph 1, letter "a", in the tax part, of Council Regulation (EU) No. 833/2014 and of the derogation under Art. 4, paragraph 1, letter "a", in the tax part, of Regulation (EU) No. 269/2014.