MODEL FOR ACCOUNTING FOR VALUE ADDED TAX ON INTRA-COMMUNITY ACQUISITIONS OF GOODS

Stanislava Pancheva

Abstract


An attempt has been made in scientific research to analyze the intra-Community acquisition of goods, with an emphasis on its value added taxation. The aim is to identify, through empirical and general scientific research methods, specific features and unresolved issues related to the interpretation of intra-Community acquisitions of goods from accounting positions, to characterize the process of value-added taxation and to propose, approves and argues a model for accounting for indirect taxation of these transactions in non-financial corporations.


Keywords


taxes, accounting, intra-community acquisition, value added tax, foreign trade transactions

Full Text:

PDF

References


Maslarov, Sv., D. Tosheva-Georgieva. (2011) Finansirane na vanshnotaprgovskite sdelki. Sofiya: NBU.

Vatreobshtnostni operatsii. (2019) Nalichni v: http://www.forcom-bg.com/dds/1/1.13.htm, posledno poseteni na 08.11.2019.

Petrova, D. Schetovodno otchitane na vanshnotargovskite sdelki. (2006) Sofiya: Trakiya-M.

Otchitane na vanshnotargovskite sdelki. (2010) / Meravzchiev, G. Batashki, G. Ivanova-Kuzmanova, St. Pancheva, R. Mihaylova. Svishtov: Tsenov.

Natsionalni schetovodni standarti. (2019) Nalichni v: https://www.kik-info.com/spravochnik/nss-2016.php, posledno posetena na 08.11.2019.

Mezhdunarodni schetovodni standarti i Mezhdunarodni standarti za finansovo otchitane. (2019) Nalichni v: https://audit-bg.com/msfo/, posledno poseteni na 08.11.2019.

Vanshnotargovska sdelka: podgotovka, sklyuchvane, izpalnenie. (2014) Sofiya: Nova zvezda.

Zakon za danak varhu dobavenata stoynost. //Darzhaven vestnik, 2006, № 63 posl. izm. 2019, № 33. Nalichen v: https://www.lex.bg/laws/ldoc/2135533201, posledno poseten na 08.11.2019.

Pravilnik za prilagane na zakona za danak varhu dobavenata stoynost. Darzhaven vestnik, 2006, № 76 posl. izm. 2019, № 5. Nalichen v: https://www.lex.bg/laws/ldoc/2135534826, posledno poseten na 08.11.2019.

Zakon za schetovodstvoto. //Darzhaven vestnik, 2015, № 95 posl. izm. 2019, № 37. Nalichen v: https://www.ides.bg/za-instituta/dokumenti/zakon-za-schetovodstvoto/, posledno poseten na 08.11.2019.


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.