{"id":199,"date":"2012-06-04T16:14:38","date_gmt":"2012-06-04T16:14:38","guid":{"rendered":"http:\/\/lawfirm-bg.com\/?page_id=199"},"modified":"2026-10-01T13:36:30","modified_gmt":"2026-10-01T13:36:30","slug":"vat-and-other-indirect-taxes","status":"publish","type":"page","link":"https:\/\/lawfirm-bg.com\/bg\/practice\/tax-law\/vat-and-other-indirect-taxes\/","title":{"rendered":"\u0414\u0414\u0421 \u0438 \u0434\u0440\u0443\u0433\u0438 \u043a\u043e\u0441\u0432\u0435\u043d\u0438 \u043d\u0430\u043b\u043e\u0437\u0438"},"content":{"rendered":"<p>\u0415\u043a\u0438\u043f\u044a\u0442 \u043d\u0430 \u041a\u0438\u043d\u043a\u0438\u043d &amp; \u041f\u0430\u0440\u0442\u043d\u044c\u043e\u0440\u0438 \u0438\u043c\u0430 \u0431\u043e\u0433\u0430\u0442 \u043e\u043f\u0438\u0442 \u0438 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u043f\u043e \u0432\u044a\u043f\u0440\u043e\u0441\u0438\u0442\u0435, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0434\u0430\u043d\u044a\u043a\u0430 \u0432\u044a\u0440\u0445\u0443 \u0434\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442 \u0438 \u0444\u0443\u043d\u043a\u0446\u0438\u043e\u043d\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0414\u0414\u0421-\u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u0438 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u044f \u0440\u0430\u0437\u043d\u043e\u0440\u043e\u0434\u043d\u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u0438 \u0432 \u0442\u0430\u0437\u0438 \u043e\u0431\u043b\u0430\u0441\u0442. \u041f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u043d\u0438\u0442\u0435 \u043e\u0442 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0441\u043a\u043e\u0442\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432\u043a\u043b\u044e\u0447\u0432\u0430\u0442:<\/p>\n<ul>\n<li>\u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043d\u0430 \u0432\u0441\u0438\u0447\u043a\u0438 \u0432\u0438\u0434\u043e\u0432\u0435 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u043d\u0430 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0438\u044f\u0442\u0430 \u043d\u0430 \u0441\u0442\u0440\u0430\u043d\u0430\u0442\u0430, \u0432 \u0440\u0430\u043c\u043a\u0438\u0442\u0435 \u043d\u0430 \u0415\u0421 \u0438\u043b\u0438 \u043e\u0442\/\u043a\u044a\u043c \u0442\u0440\u0435\u0442\u0438 \u0441\u0442\u0440\u0430\u043d\u0438, \u0432 \u0442.\u0447. \u0432\u044a\u0442\u0440\u0435\u0448\u043d\u043e\u043e\u0431\u0449\u043d\u043e\u0441\u0442\u043d\u0438 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u0438 \u043f\u0440\u0438\u0434\u043e\u0431\u0438\u0432\u0430\u043d\u0438\u044f, \u0434\u0438\u0441\u0442\u0430\u043d\u0446\u0438\u043e\u043d\u043d\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0431\u0438, \u0442\u0440\u0438\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u0432\u043d\u043e\u0441, \u043e\u0441\u0432\u043e\u0431\u043e\u0434\u0435\u043d\u0438 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u0438 \u043f\u0440\u0438\u0434\u043e\u0431\u0438\u0432\u0430\u043d\u0438\u044f;<\/li>\n<li>\u043f\u0440\u0430\u0432\u043d\u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u0438 \u0432\u044a\u0432 \u0432\u0440\u044a\u0437\u043a\u0430 \u0441 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u0414\u0414\u0421 \u0438 \u0434\u0435\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0432 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f \u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0441\u043a\u0438 \u0438 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u043b\u0438\u0446\u0430<\/li>\n<\/ul>\n<p>\u0412 \u043e\u0431\u0445\u0432\u0430\u0442\u0430 \u043d\u0430 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u044f\u043d\u0438\u0442\u0435 \u043e\u0442 \u043d\u0430\u0441 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u0438 \u0432 \u0442\u0430\u0437\u0438 \u043e\u0431\u043b\u0430\u0441\u0442 \u0441\u0430 \u0438 \u0434\u0440\u0443\u0433\u0438 \u043a\u043e\u0441\u0432\u0435\u043d\u0438 \u043d\u0430\u043b\u043e\u0437\u0438 \u043a\u0430\u0442\u043e \u0430\u043a\u0446\u0438\u0437\u0438 \u0438 \u043c\u0438\u0442\u0430.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0415\u043a\u0438\u043f\u044a\u0442 \u043d\u0430 \u041a\u0438\u043d\u043a\u0438\u043d &amp; 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