What goes into each box - Bulgaria VAT report

Note:

Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.

The following table shows how NetSuite uses the tax codes to get the values for the Bulgaria VAT report.

Section A: Data about the VAT charged
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
Taxable base subject to VAT rate:
- 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
- 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
			VAT charged () in other cases stipulated in the VAT Act	Tax amount sales protocol	23
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
Taxable base subject to 0% VAT rate:
- 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
- taxable base of the intra-community supplies of goods	Net amount of sales ES-BG, ER-BG	15
- 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
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
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
Taxable base of the exempt supplies and exempt intra-community acquisitions	Net amount of purchases EZ-BG, Net amount of sales E-BG	19

Section B: Data about exercised right to VAT Credit
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
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:
- 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
- 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, NonDeduct_Partial + Tax amount of purchase adjustments of box 42 with PC-BG, PCR-BG	42
			Annual adjustment under Art. 73, para 8 (+/-) of the VAT Act	Editable field	43
Coefficient determined under Art. 73, para 5 of the VAT Act	Editable field	33	Total VAT Credit	Cell 41 + (Cell 42 × Cell 33) + Cell 43	40

Section C: Net result for the period
VAT payable	(Cell 20 – Cell 40) ≥ 0	50	VAT reclaimable	(Cell 20 - Cell 40) < 0	60

Section C: Net result for the period

VAT payable

(Cell 20 – Cell 40) ≥ 0

VAT reclaimable

(Cell 20 - Cell 40) < 0

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