A VAT payer is a person who independently carries out any economic activity anywhere, regardless of the purpose or result of that activity.
The VAT subject must register in the VAT Register of the State Revenue Service (SRS) before performance of the VAT taxable transactions are commenced.
VAT payers are classified as follows:
- Inland VAT payers:
- registered VAT payers - VAT payers registered in the SRS VAT Register,
- non-registered VAT payers - VAT payers who, using the rights specified in the Value Added Tax Law, have not registered in the SRS VAT Register. An inland VAT payer may use a special scheme for small enterprises and not register in the SRS VAT Payers' Register, if the total value of the supplies of goods and services subject to VAT has not exceeded EUR 40 000 during the previous 12 months.
- VAT payers from another Member State:
- VAT payers registered in another Member State - VAT payers who are registered for tax purposes in a VAT Register of another Member State;
- non-registered VAT payers of another Member State - taxable persons who are not registered in a VAT Register of another Member State and who have their registered office or place of residence in another Member State.
- VAT payers of third countries or third territories:
- VAT payers registered in third countries or third territories - VAT payers who have been given a VAT identification number or equivalent number allowing the identification of the VAT payer for tax purposes and granted by the country in which the VAT payer carries out an economic activity;
- non-registered VAT payers of third countries or territories -VAT payers who are not assigned a VAT identification number or equivalent, which allows the identification of the VAT payer for tax purposes and which is granted by the country in which the VAT payer carries out an economic activity.
The following shall also be regarded as VAT payers:
• a fiscal representative;
• VAT group;
• any person who occasionally delivers a new vehicle sent from inland by or on behalf of the supplier or the third party to a destination outside the domestic territory of the supplier or consignee and within the territory of the European Union in respect of the supply of a new vehicle;
• the recipient of services in accordance with Article 18 of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) – for the determination of the place of service supply;
• a State or local government institution or local government - in relation to the receipt of construction services in accordance with the procedures laid down in Section 142 of the Value Added Tax Law;
• a public person in respect of such transactions if the public person:
- provides electronic communications services;
- supplies goods, including water, gas, electricity;
- provides goods transport services;
- provides port or airport services;
- provides passenger transport services;
- carries out agricultural intervention transactions in compliance with the provisions of the Regulations on the common organisation of the market in agricultural products;
- organises fairs and trade fairs;
- provides warehousing services;
- provides advertising services of a commercial nature;
- provides tourism services;
- provides television and radio services of a commercial nature;
- provides catering services in conformity with the exemptions referred to in Section 52, Paragraph one of the Value Added Tax Law;
- provides rental services.
• public persons, as well as private individuals who, in accordance with the State Administration Structure Law, perform state administration tasks delegated to them or transferred by authorisation, if considering them as non-VAT payers would have a significant impact on the competitive situation of competing operators or market participants (existing or potential) carrying out transactions and thus would lead to significant distortions of competition.
• a legal person who is not a VAT payer, if the legal person makes the acquisition of goods in the territory of the European Union or receives services, the place of supply of which is determined in accordance with Section 19, Paragraph one of the Value Added Tax Law.