According to the Bulgarian legislature, the documents which the intermediary in a trilateral operation must have to prove that the place of performance is the member state of the goods acquiring party in the trilateral operation include the following:

    1. Invoice issued by the assigner in the trilateral operation which shows the VAT ID Number of the intermediary;

    2. Invoice including the legal grounds for not charging tax according to art.79, para.2, it.1 of the Regulations for Implementation of the Law on Value Added Tax, by indicating the grounds for not charging tax – “Art. 28с(Е)(3) 77/388/ЕЕС”, issued by the intermediary in the trilateral operation, and including the VAT ID Number of the acquiring party in the trilateral operation, issued by the member state where the goods are arriving;

    3. VIES-declaration for the respective tax period, which includes declaration of the delivery related to the invoice under it.2;

    4. Written confirmation by the acquiring party in the trilateral operation, certifying the delivery of the goods, including date and place of delivery, goods type and quantity, type, make and licence number of the transportation vehicle, the name and the delivery person (amended in State Gazette issue 94/2010, in force as of 01.01.2011).