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VAT cash accounting scheme electrónico lessons from Bulgaria Svetlin Krastanov

By: Krastanov, Svetlin.
Material type: ArticleArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | CONTABILIDAD FISCAL | BULGARIA In: International VAT Monitor v. 30, n. 1, January/February 2019, p. 19-21Summary: The VAT cash accounting scheme was introduced in Bulgaria at the beginning of 2014. In this article, the author discusses practical aspects of the implementation of this regime into the local legislation, its advantages and disadvantages, and most importantly, raises the question to what extent it is popular amongst the small businesses for which it is intended.
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Disponible únicamente en formato electrónico en la Biblioteca del IEF.

Resumen.

The VAT cash accounting scheme was introduced in Bulgaria at the beginning of 2014. In this article, the author discusses practical aspects of the implementation of this regime into the local legislation, its advantages and disadvantages, and most importantly, raises the question to what extent it is popular amongst the small businesses for which it is intended.

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