Zdravka Kiricheva


In a globalizing world various relationships arise between counterparties on trade deals with various goods. Some of them are linked to the free trade in the European Union, while others are performed with countries outside the Union. Due to the dynamic world-economic processes it is necessary to constantly update the knowledge related to the transactions of import and export of goods, such as clarifying the requirements of the VAT Act in the Republic of Bulgaria - to characterize the peculiarities of accounting the export with zero tax rate; the import with VAT payment; formation of the customs taxable value, to clarify the changes in customs tracking the movement of goods through the various systems; documenting and specifics in accounting.


import, export, reporting currency, invoice

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Bozhkov V. i kolektiv, Schetovodstvo na predpriyatieto, Svishtov, SA, 2013.

Valuten zakon:

Zakon za danak varhu dobavenata stoynost:

Mezhdunaroden schetovoden standart 21 Efekti ot promeni v obmennite kursove.

Merazchiev V. i kolektiv, Otchitane na vanshnotargovskite sdelki, Svishtov, SA, 2002.

Schetovoden standart 21 Efekti ot promenite vav valutnite kursove.


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New knowledge Journal of science Jubilee edition is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016

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