{"id":21047,"date":"2026-01-17T07:44:11","date_gmt":"2026-01-17T07:44:11","guid":{"rendered":"https:\/\/tayros.bg\/?p=21047"},"modified":"2026-01-17T07:44:11","modified_gmt":"2026-01-17T07:44:11","slug":"bulgaria-causali-per-cui-non-si-addebita-liva","status":"publish","type":"post","link":"https:\/\/tayros.bg\/index.php\/2026\/01\/17\/bulgaria-causali-per-cui-non-si-addebita-liva\/","title":{"rendered":"Bulgaria &#8211; Causali per cui non si addebita l&#8217;IVA"},"content":{"rendered":"<p>In Bulgaria il regime dell\u2019imposta sul valore aggiunto\u00a0<strong>(IVA)<\/strong>\u00a0\u00e8 regolato dalla\u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a>\u00a0e dal<strong>\u00a0<\/strong>\u2013\u00a0<strong><a href=\"https:\/\/www.lex.bg\/bg\/laws\/ldoc\/2135534826\" target=\"_blank\" rel=\"noopener noreferrer\">Regolamento per l\u2019applicazione della Legge sull\u2019IVA \u2013 \u041f\u0420\u0410\u0412\u0418\u041b\u041d\u0418\u041a \u0417\u0410 \u041f\u0420\u0418\u041b\u0410\u0413\u0410\u041d\u0415 \u041d\u0410 \u0417\u0410\u041a\u041e\u041d\u0410 \u0417\u0410 \u0414\u0410\u041d\u042a\u041a \u0412\u042a\u0420\u0425\u0423 \u0414\u041e\u0411\u0410\u0412\u0415\u041d\u0410\u0422\u0410 \u0421\u0422\u041e\u0419\u041d\u041e\u0421\u0422 \u00a0(\u041f\u041f\u0417\u0414\u0414\u0421)<\/a>.<\/strong><\/p>\n<p><strong>Elenco delle causali per cui non si addebita l&#8217;IVA<\/strong><\/p>\n<ul>\n<li><span dir=\"auto\">\u00a0Art. 113, comma 9 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la persona non \u00e8 registrata ai sensi della Legge IVA;<\/span><\/li>\n<\/ul>\n<p><span dir=\"auto\">\u2022 Art. 113, comma 9 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la persona \u00e8 registrata solo sulla base dell&#8217;art. 97a (servizi) della Legge sull&#8217;IVA e non ha diritto ad addebitare l&#8217;IVA;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 113, comma 9 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la persona \u00e8 registrata solo sulla base dell&#8217;art. 99 della Legge sull&#8217;IVA (\u201cacquisizione intracomunitaria\u201d (\u0412\u044a\u0442\u0440\u0435\u043e\u0431\u0449\u043d\u043e\u0441\u0442\u043d\u0438 \u043f\u0440\u0438\u0434\u043e\u0431\u0438\u0432\u0430\u043d\u0438\u044f (\u0412\u041e\u041f)) obbligatoria &#8211; \u0412\u041e\u041f \u2013 \u0437\u0430\u0434\u044a\u043b\u0436\u0438\u0442\u0435\u043b\u043d\u043e) e non ha diritto ad addebitare l&#8217;IVA;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 113, comma 9 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la persona \u00e8 registrata solo sulla base dell&#8217;art. 100, comma 2 della Legge sull&#8217;IVA (\u201cacquisizione intracomunitaria\u201d (\u0412\u044a\u0442\u0440\u0435\u043e\u0431\u0449\u043d\u043e\u0441\u0442\u043d\u0438 \u043f\u0440\u0438\u0434\u043e\u0431\u0438\u0432\u0430\u043d\u0438\u044f (\u0412\u041e\u041f)) volontaria &#8211;\u00a0 \u0412\u041e\u041f \u2013 \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u043d\u043e) e non ha diritto ad addebitare l&#8217;IVA;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 28c(E)(3) 77\/388\/CEE \u2013 la persona \u00e8 un intermediario in una transazione triangolare; l&#8217;imposta \u00e8 dovuta dal destinatario;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 86, comma 1 del <strong><a href=\"https:\/\/www.lex.bg\/bg\/laws\/ldoc\/2135534826\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a0Regolamento per l\u2019applicazione della Legge sull\u2019IVA \u2013 \u041f\u0420\u0410\u0412\u0418\u041b\u041d\u0418\u041a \u0417\u0410 \u041f\u0420\u0418\u041b\u0410\u0413\u0410\u041d\u0415 \u041d\u0410 \u0417\u0410\u041a\u041e\u041d\u0410 \u0417\u0410 \u0414\u0410\u041d\u042a\u041a \u0412\u042a\u0420\u0425\u0423 \u0414\u041e\u0411\u0410\u0412\u0415\u041d\u0410\u0422\u0410 \u0421\u0422\u041e\u0419\u041d\u041e\u0421\u0422 \u00a0(\u041f\u041f\u0417\u0414\u0414\u0421)<\/a>.<\/strong> \u2013 fornitura di un servizio turistico generale;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 39 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la prestazione \u00e8 esente; \u00e8 relativa all\u2019assistenza sanitaria;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 40 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; \u00e8 relativa all&#8217;assistenza sociale e assicurativa;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 41 della\u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; \u00e8 relativa all&#8217;istruzione, allo sport e all&#8217;educazione fisica;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 42 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; \u00e8 relativa alla cultura;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 43 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; \u00e8 relativa a confessioni religiose;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 44 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; ha natura non commerciale;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 45 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la cessione \u00e8 esente; \u00e8 relativa a terreni e fabbricati;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 46 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; servizi finanziari;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 47 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; servizi assicurativi;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 48 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; gioco d&#8217;azzardo;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 49 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la consegna \u00e8 esente; francobolli e servizi postali;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 50 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura \u00e8 esente; non \u00e8 stato utilizzato alcun credito d\u2019imposta;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 17 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura di beni ha luogo di esecuzione al di fuori del territorio della Bulgaria;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 17, comma 4 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura di beni con montaggio e installazione avviene in uno Stato membro dell&#8217;UE diverso dalla Bulgaria; l&#8217;imposta \u00e8 a carico del destinatario;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 18 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 la fornitura di beni, i servizi di ristorazione e di catering effettuati a bordo di navi, aerei e treni avvengono al di fuori del territorio della Bulgaria;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 19 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 il luogo di esecuzione della fornitura di gas naturale o elettricit\u00e0 \u00e8 al di fuori del territorio della Bulgaria;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 19 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 il luogo di esecuzione della fornitura di gas naturale o elettricit\u00e0 \u00e8 al di fuori del territorio della Bulgaria; l&#8217;imposta \u00e8 dovuta dal destinatario;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 21 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 il luogo di esecuzione del servizio \u00e8 al di fuori del territorio della Bulgaria;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 21 della\u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 il luogo di esecuzione del servizio \u00e8 al di fuori del territorio della Bulgaria; l&#8217;imposta \u00e8 a carico del destinatario;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 22 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 il luogo di esecuzione del servizio di trasporto \u00e8 al di fuori del territorio della Bulgaria;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 161 della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 l\u2019imposta per la fornitura di oro da investimento sar\u00e0 addebitata dal destinatario;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 Art. 163a della \u00a0<a href=\"https:\/\/www.lex.bg\/laws\/ldoc\/2135533201\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)<\/strong><\/a> \u2013 cessione di rifiuti; l\u2019imposta \u00e8 dovuta dal destinatario.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Bulgaria il regime dell\u2019imposta sul valore aggiunto\u00a0(IVA)\u00a0\u00e8 regolato dalla\u00a0Legge sull\u2019imposta sul valore aggiunto \u2013 \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0414\u0430\u043d\u044a\u043a \u0412\u044a\u0440\u0445\u0443 \u0414\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0421\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0417\u0414\u0414\u0421)\u00a0e dal\u00a0\u2013\u00a0Regolamento per l\u2019applicazione della Legge sull\u2019IVA \u2013 \u041f\u0420\u0410\u0412\u0418\u041b\u041d\u0418\u041a \u0417\u0410 \u041f\u0420\u0418\u041b\u0410\u0413\u0410\u041d\u0415 \u041d\u0410 \u0417\u0410\u041a\u041e\u041d\u0410 \u0417\u0410 \u0414\u0410\u041d\u042a\u041a \u0412\u042a\u0420\u0425\u0423 \u0414\u041e\u0411\u0410\u0412\u0415\u041d\u0410\u0422\u0410 \u0421\u0422\u041e\u0419\u041d\u041e\u0421\u0422 \u00a0(\u041f\u041f\u0417\u0414\u0414\u0421). Elenco delle causali per cui non si addebita l&#8217;IVA \u00a0Art. 113, comma 9 della \u00a0Legge &hellip; <a href=\"https:\/\/tayros.bg\/index.php\/2026\/01\/17\/bulgaria-causali-per-cui-non-si-addebita-liva\/\" class=\"more-link\">Continua la lettura di <span class=\"screen-reader-text\">Bulgaria &#8211; Causali per cui non si addebita l&#8217;IVA<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1120],"tags":[],"_links":{"self":[{"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/21047"}],"collection":[{"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/comments?post=21047"}],"version-history":[{"count":1,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/21047\/revisions"}],"predecessor-version":[{"id":21049,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/21047\/revisions\/21049"}],"wp:attachment":[{"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/media?parent=21047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/categories?post=21047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/tags?post=21047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}