Tax Free Shopping is a service enabling all foreign travelers non-EU citizens to reclaim the VAT charged on their purchases of goods for personal use.
Tax Free Shopping is applied in Bulgaria under ordinance H-12 dated 24.08.2006 regulating the procedure and documents for refund of value added tax charged to and paid by foreign natural persons for goods purchased and exported by them from the territory of the country in their personal luggage for personal use in unchanged type.
Every foreign citizen (non EU citizen), who purchased goods with amount no less than 300 BGN, from stores entitled to value added tax refund, have the right to reclaim the VAT when leaving the
- The purchased goods must be exported from the EU (the country) within 3 (three) months of the invoice date.
- The foreign citizen must present the original documents to the Agent within 6 (six) months of the invoice date.
- The shop assistant must issue an original invoice for the purchase and fill in a Refund Cheque
for VAT reclaim containing information regarding the buyer and the purchased goods.
- The purchased goods are supposed to be for personal use only.
- When leaving the country the citizen must demonstrate that he’s exporting the goods unused and unaltered.
- The Custom’s Officer is certifying that by signing and stamping the Tax Refund Cheque and the enclosed original invoice.
- After receiving a stamp on his documents, the foreign citizen can reclaim the VAT amount from the Agent – E&S Tax services.
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