The “Reverse Charge” with VAT as a Concept and as a Specific Mechanism for Charging Cover Image
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„Обърнатото начисляване“ на данъка върху добавената стойност като концепция и специфичен механизъм на облагане
The “Reverse Charge” with VAT as a Concept and as a Specific Mechanism for Charging

Author(s): Evelina Dimitrova
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Софийски университет »Св. Климент Охридски«

Summary/Abstract: The article considers one of the procedures for charging with VAT, particularly charging with VAT by buyer for a taxable supply. Charging with VAT is the procedure for realization of the chargeability of the tax, and into this article is paid a special attention for the public law effect of the chargeability of the tax. The first main feature is the special mechanism for charging with VAT, a special regime, different from the main rule for charging with tax by the supplier for the taxable transaction. The second one is related with the fiscal result of the “reverse charge”, which significantly resemble VAT of the internal goods with the single-phase turnover taxes. As a type of charging with VAT the “reverse charge” has a special reflection into the arising and exercising of the right for deduction with VAT, which is also considered here.

  • Issue Year: 2011
  • Issue No: 3
  • Page Range: 23-35
  • Page Count: 13
  • Language: Bulgarian