Tax Analyses: Do we apply VAT when delivering a property for actual use with a preliminary sales agreement?

Tax Analyses

KPMG’s Tax Analyses present summaries and comments from KPMG specialists on hot tax topics.

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This issue of Tax Analyses highlights the relevant practices of the Bulgarian tax authorities and the courts on the VAT treatment of goods handed over to the customer with the preliminary sales contract.

© 2017 KPMG Bulgaria OOD, a Bulgarian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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