Scientific paper ID 1464 : 2017/3

Valentina Staneva, Lubka Tzenova

With the amendments to the Law on Value Added Tax (State Gazette No. 97/2016), the application of the ”weekend” tax is specified in the Republic of Bulgaria. The objective is to create a mechanism for the taxation of the personal use of company assets, reported as costs in-kind related to their own, hired or made available for use. The amendments made to tax legislation are justified by the need to harmonize our tax legislation with the ments of Directive 2006/112 / EC (on the common system of value added tax) and with rulings of the Court of Justice of the European Union concerning internal taxation.

At present, there is no methodology for applying the new legal ments to the personal use of company assets. The uncertainty surrounding its legal application and accounting coverage continues. According to the instructions given by the National Revenue Agency (NRA), there are three alternative legal options from which taxable persons may benefit if they have decided to use a commodity for personal needs, d in their business assets. The possibilities are not to deduct tax credit, to deduct tax credit proportionally to their use in independent economic activity, and to deduct tax credit for the commodity and its accompanying costs and to charge tax for delivery for personal needs.

The purpose of this report is to propose possible options for a correct legal and accounting interpretation of the ”weekend” tax under the VAT Act.

данък уикенд разходи в натура лично потребление дълготрайни активи пропорционално приспадане на данък.weekend tax in-kind expenses personal consumption fixed assets proportional tax deduction.Valentina Staneva Lubka Tzenova


[1] Direktiva 2006/112/EO na Saveta ot 28.11.2006 g. otnosno obshtata sistema na danaka varhu dobavenata stoynost, OV L 347 ot 11.12.2006 g.
( [1] Директива 2006/112/ЕО на Съвета от 28.11.2006 г. относно общата система на данъка върху добавената стойност, ОВ L 347 от 11.12.2006 г. )

[2] Zakon za danak varhu dobavenata stoynost, Obn. v DV br. 63/04.08.2006 g., posl. izm. i dop. v DV br. 97/06.12.2016 g.
( [2] Закон за данък върху добавената стойност, Обн. в ДВ бр. 63/04.08.2006 г., посл. изм. и доп. в ДВ бр. 97/06.12.2016 г. )

[3] Natsionalni schetovodni standarti, Obn. v DV br. 30/07.01.2005 g., posl. izm. v DV br. 3/12.01.2016 g.
( [3] Национални счетоводни стандарти, Обн. в ДВ бр. 30/07.01.2005 г., посл. изм. в ДВ бр. 3/12.01.2016 г. )




This site uses cookies as they are important to its work.

Accept all cookies
Cookies Policy