Bank charges to the Seller’s bank /"TON" EOOD/ are covered by the Seller. All other bank charges are covered by the Buyer.
The VAT due is charged upon making the sale of the goods, in compliance of the provisions of the VAT Act. All opportunities provided for by the VAT Act for exempt and nontaxable supplies shall apply.
- 20% VAT is charged when making sales in Bulgaria.
- In case of sales in EU and if the seller holds VAT registration, VAT is not charged pursuant to Article 53, paragraph 1.
- In case of sales in third countries, outside EU /export/, VAT is not charged pursuant to Article 28, paragraph 1.
- If you wish to make a sale and you are eligible for non-charging of VAT, please select payment via bank transfer and send your company information as a comment to the order. We will send back a pro forma invoice for the payment, which you can use for making the bank transfer. After the arrival of the amount in our bank account, we shall send you the original invoice for the relevant payment which shall be identical to the pro forma invoice.
- If the amount transferred for the purchase is smaller than the amount due, it can be returned. In this case, the bank charges are at his expense! If the amount transferred for the purchase is bigger, the order is processed and the balance is returned to the buyer, provided that the bank charges are covered by this balance!.
- The value of the transaction equals the value of the goods + transportation costs + VAT due.