Every foreign citizen (non-EU citizen), who purchased goods with an amount no less than 300 BGN, from stores entitled to a value-added tax refund, has the right to reclaim the VAT when leaving the country.
A list of shops that offer Tax Free Shopping can be found HERE.
Conditions
- The shop assistant must issue an original invoice for the purchase and fill in a Refund Cheque for VAT reclaim containing information regarding the buyer and the purchased goods.
- The purchased goods are supposed to be for personal use only.
- When leaving the country the citizen must demonstrate that he’s exporting the goods unused and unaltered.
- The Custom’s Officer is certifying that by signing and stamping the Tax Refund Cheque and the enclosed original invoice.
- After receiving a stamp on his documents, the foreign citizen can reclaim the VAT amount from the Agent – E&M Tax services.
Deadlines
- The purchased goods must be exported from the EU (the country) within 3 (three) months of the invoice date.
- The foreign citizen must present the original documents to the Agent within 6 (six) months of the invoice date.
VAT Refund Points
Foreign Citizens may cash out their VAT refund at the Agent’s Refund points at the following addresses:
Bulgaria
- Refund office of E&M Tax Services at Sofia Airport, Terminal 2 — after security control,
working hours: from Monday to Sunday from 8:00 to 16:00; - Change bureau IKI Bulgaria Sofia, 38 Tzar Samuil str.,
working hours: from Monday to Friday from 8:30 to 18:00; - Change bureau “4Х” at Varna Airport;
- Change bureau “4Х” at Bourgas Airport;
- Refund office, Kyustendil, 77, Tsar Osvoboditel blvd.
working hours: from Monday to Friday from 9:00 to 18:00 and
Saturday 9:00 to 14:00,
contact number: +359 889 804868,
contact number: +359 889 801007; - Refund office, Kapitan Andreevo Border point — Shipka Sped company, working hours: Monday to Sunday from 8:00 to 20.00
holiday working hours: - 24.12.2024 – 08:00 – 17:00
- 25.12.2024 – 08:00 – 17:00
- 31.12.2024 – 08:00 – 17:00
- 01.01.2025 – 12:00 – 20:00
contact number: +359 887 863568; - Office of E&M Tax Services, Sofia, 15 Dobrudza str.,
working hours: from Monday to Friday from 10:00 to 17:30.
During the active winter season from December 5 to March 31, each year, in Bansko will be open:
- Change bureau “OFFICE CHANGE”, 77 Pirin str. near hotel “KAP HOUSE”,
working hours: from Monday to Sunday from 10:00 to 22:00
contact number: +359 884 074591; - Change bureau “Mania”, Gramadeto neighbourhood next to the “Veselo Selo” tavern,
working hours: from Monday to Sunday from 10:00 to 22:00
contact number: +359 884 074591; - Change bureau “Corner”, 92E Pirin str.
working hours: from Monday to Sunday from 10:00 to 22:00
contact number: +359 884 074591. - “Change”, 4 Nayden Gerov str.
- working hours: from Monday to Sunday from 10:00 to 22:00
contact number: +359 884 074591.
North Macedonia
Exchange “GlobalEx” at:
- Vasil Glavinov str. 3/1/1 lok. 9/1, Skopje;
- Kej 13 Noemvri str. 1/1, GTC — Prizemje, Skopje
Working hours: from Monday to Friday from 8:00 to 20:00 and
Saturday from 9:00 to 17:00.