Tax Free Shopping | E&M Tax Services (2024)

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 foundHERE.

Conditions

1. The shop assistant must issuean original invoicefor the purchase and fill in aRefund Cheque for VAT reclaimcontaining information regarding the buyer and the purchased goods.
2. The purchased goods are supposed to be forpersonal use only.
3. When leaving the country thecitizen must demonstrate that he’s exporting the goods unused and unaltered.
4. The Custom’s Officeris certifying that by signing and stamping the Tax Refund Cheque and the enclosed original invoice.
5. After receiving a stamp on his documents, the foreign citizen can reclaim the VAT amount from the Agent – E&M Tax services.

Deadlines

1. The purchased goods must beexported from the EU (the country) within 3 (three) monthsof the invoice date.
2. The foreign citizen must presentthe original documents to the Agent within 6 (six) monthsof 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 passport 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, N 42.28375 E 22.71100 (against the Petroleum Base),
  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: from Monday to Sunday from 8:00 to 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 17:00.

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;
• Dame Gruev 5 (Beko), Skopje;
  

Change bureau “Nov Milenium” in Strumica at Marshal Tito blvd., BB — GTC Global / 43,
working hours: from Monday to Friday from 8:00 to 20:00 and
Saturday and Sunday from 8:00 to 18:00. Office temporarily closed.