What goes into each box - Bulgaria VAT report
The following table shows how NetSuite uses the tax codes to get the values for the Bulgaria VAT report.
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Section A: Data about the VAT charged |
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Total amount of the taxable bases subject to VAT |
Cell 11 + 12 + 13 + 14 + 15 + 16 |
01 |
Total VAT charged |
Cell 21 + 22+ 23 + 24 |
20 |
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Taxable base subject to VAT rate: |
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- taxable base of the taxable supplies, including supplies qualifying for distance sales with a place of supply in Bulgaria |
Net amount of sales S-BG |
11 |
VAT charged |
Tax amount of sales S-BG |
21 |
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- taxable base of the intra-community acquisitions and taxable base of supplies received under Art. 82, para 2-5 of the VAT Act |
Net amount of purchases RC-BG, ES-BG, ESSP-BG |
12 |
VAT charged for intra-community acquisitions and for supplies received under Art. 82, para 2-5 of the VAT Act |
Notional VAT of purchases ES-BG, RC-BG, ESSP-BG |
22 |
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VAT charged () in other cases stipulated in the VAT Act |
Tax amount sales protocol |
23 |
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Taxable base of the supplies subject to VAT rate |
Net amount of sales R-BG |
13 |
VAT charged () |
Tax amount of sales R-BG |
24 |
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Taxable base subject to 0% VAT rate: |
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- taxable base of supplies under Chapter 3 of the VAT Act |
Net amount of sales RC-BG, Z-BG, O-BG, OS-BG, EZ-BG |
14 |
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- taxable base of the intra-community supplies of goods |
Net amount of sales ES-BG, ER-BG |
15 |
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- taxable base of the supplies under Art. 140, 146 and 173, para 1 and 4 of the VAT Act |
Net amount of sales T-BG |
16 |
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Taxable base of the supplies of services as per Art. 21, para 2 of the VAT Act with a place of supply in another EU member state |
Net amount of sales ESSS-BG |
17 |
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Taxable base of the supplies under Art. 69, para 2 of the VAT Act, Including supplies qualifying as distance sales with a place of supply in another EU member state, as well as of supplies carried out as an intermediary in a triangular transaction |
Net amount of sales TR-BG |
18 |
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Taxable base of the exempt supplies and exempt intra-community acquisitions |
Net amount of purchases EZ-BG, Net amount of sales E-BG |
19 |
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Section B: Data about exercised right to VAT Credit |
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Taxable base and VAT of the supplies received, Intra-community acquisitions, supplies received under Art. 82, para 2-5 of the VAT Act and import not entitled to VAT credit or without VAT |
Net amount of purchases E-BG, Z-BG, EZ-BG, I-BG, IS-BG |
30 |
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Taxable base of the supplies received, Intra-community acquisitions, supplies received under Art. 82, para 2-5 of the VAT Act, Import, as well as taxable base of the supplies received which are used for carrying out supplies under Art. 69, para 2 of the VAT Act: |
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- entitled to full VAT Credit |
Net amount of purchases S-BG, R-BG, RC-BG, ES-BG, ESSP-BG |
31 |
VAT entitled to full tax credit |
Tax amount of purchases S-BG, R-BG, RC-BG, ES-BG + Notional amount of purchases RC-BG, ES-BG, ESSP-BG + Tax amount of purchase adjustments of box 41 with S-BG, R-BG, RC-BG |
41 |
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- entitled to partial VAT Credit |
Net amount of PC-BG, PCR-BG, Deduct_Partial |
32 |
VAT entitled to partial tax credit |
Tax amount of purchases PC-BG, PCR-BG, Deduct_Partial, Non-Deduct_Partial + Tax amount of purchase adjustments of box 42 with PC-BG, PCR-BG |
42 |
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Annual adjustment under Art. 73, para 8 (+/-) of the VAT Act |
Editable field |
43 |
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Coefficient determined under Art. 73, para 5 of the VAT Act |
Editable field |
33 |
Total VAT Credit |
Cell 41 + (Cell 42 x Cell 33) + Cell 43 |
40 |
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Section C: Net result for the period |
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VAT payable |
(Cell 20 – Cell 40) ≥ 0 |
50 |
VAT reclaimable |
(Cell 20 - Cell 40) < 0 |
60 |