VAT is refunded if all of the following requirements have been met:

• The goods are exported without any changes not later than 3 months from the date of the fiscal invoice for their purchase
• The supplier of the goods had, by the date of the fiscal invoice, a licence to sell goods with a refund of VAT to non-resident individuals
• Every fiscal invoice has VAT surpassing 200 leva for the goods bought and exported
• The claim for refund has to be made not later than 6 months from the date of the fiscal invoice for the purchase of the goods.

VAT is refunded for all goods, with the exception of:

• Alcoholic drinks
• Tobacco and tobacco products
• Liquid fuels
• Goods with prices fixed by ministerial regulation.

VAT is refunded by a local person, called “Agent”.

For the refund of VAT, non-resident individuals have to submit the following documents to the Agent:

• First and second copy of the Claim by Non-Resident Individual for Refund of Paid VAT (Form 12), signed by the non-resident individual and certified by the customs authorities
• Original fiscal invoice for the purchase of the goods, for which a refund of paid VAT is claimed, signed by the non-resident individual and certified by the customs authorities.

The Agent refunds the VAT amount in cash or by a bank transfer.