Please be advised that the effective Bulgarian legislation does not provide for automatic reimbursement of overpaid taxes.
NETP (non-established taxable persons) have to send a written request for reimbursement of overpaid VAT under the MOSS scheme to Sofia Territorial Directorate of the National Revenue Agency (NRA) which is responsible for non-established taxable persons.
SOFIA Territorial Directorate of NRA
21 “Aksakov” Street,
Phone: + 359 2 9859 3821