ДОСТАВКА НА СТОКИ И УСЛУГИ ПО ПРИЛОЖЕНИЕ №2 КЪМ ГЛАВА ДЕВЕТНАДЕСЕТА”А” С МЯСТО НА ИЗПЪЛНЕНИЕ НА ТЕРИТОРИЯТА НА СТРАНАТА, ПО КОИТО ДАНЪКЪТ Е ИЗИСКУЕМ ОТ ПОЛУЧАТЕЛЯ

Abstract

The article is dedicated to the explanation of the system of taxation on delivery and commodity according to application 2 from Chapter ninetieth “a” from the law on value added Tax (LVAT). It was examined the two main groups of delivery and service which are levied on this special regime. In the article is paid attention on the specialties that related to the subjects of the taxation and documenting of these deliveries. It was utilized and the practice of the Supreme Administrative Court.