Due to the multiple signals received from taxable persons/entities established in other Member States (Germany, Italy, etc.) with regard to non-delivered/non-received decisions (off-set or refund statements) about requests for VAT refund for goods purchased, services received and import performed to Bulgaria by these taxpayers, we would like to inform you that also a legal option was provided (Art. 11, Para. 3 of Ordinance No. Н-9 of 16.12.2009), according to which when the taxpayer requesting VAT refund has an authorized representative, who is established within the Republic of Bulgaria, the delivery of such statements is performed and verified by this representative as per Art. 28-30 of the Tax and Social Security Code of Procedure.