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VIES FISCAL PROTOCOL & INTRA-COMMUNITY COMPLIANCE

Official Directive for Partner Supply Chains

CORPORATE & FISCAL IDENTITY

INDARX Professional Workwear is a commercial brand managed by Magic Deal Ltd, a company incorporated under Bulgarian law and headquartered in Sofia.

Magic Deal Ltd serves as the legal and fiscal owner of the project, acting exclusively as the entity for payment collection, tax compliance, and financial banking operations. We specialize in the Direct Fulfillment model, bridging the gap between premium manufacturers and the Swiss, European, and Extra-EU markets.

For this reason, the banking details for payments and all fiscal protocols described on this page refer legally to Magic Deal Ltd.

Legal Framework and Authority

Magic Deal Ltd, based in Sofia, Bulgaria, operates as a certified entity within the VIES (VAT Information Exchange System) under VAT ID: BG207541754. Our operations are strictly governed by EU Directive 2006/112/EC, ensuring a standardized, high-authority fiscal environment for all European manufacturing partners.

The 0% VAT Advantage (Invoicing Protocol)

Collaboration with Magic Deal Ltd allows EU suppliers to execute transactions under the VAT Exemption regime (0% VAT), provided the legal requirements for intra-community supply are met.
 

  • Intra-Community Supply (Art. 138 Directive 2006/112/EC): When goods are dispatched from the supplier’s Member State to a destination outside that State (within the EU or Extra-UE), the invoice shall be issued at 0% VAT.

  • Reverse Charge Mechanism: Magic Deal Ltd assumes full responsibility for VAT accounting in Bulgaria, optimizing the supplier's tax management and eliminating the burden of local VAT collection and remittance.

Operational Logic: Direct-to-Customer Logistics

Under our Direct-to-Customer (D2C) fulfillment model, the physical movement of goods is initiated directly from the partner’s logistics facilities to the final destination provided in our procurement orders.

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  • Evidence of Removal: As the party responsible for the physical dispatch and transport organization, the Supplier/Manufacturer is the sole custodian of the mandatory proof of transport (e.g., CMR, Waybills, Export MRN for Switzerland/Extra-UE).

  • Fiscal Immunity: The supplier’s possession of these documents, coupled with our valid VIES ID, constitutes an unassailable defense against national tax audits, ensuring the transaction remains non-taxable at the source.

Scope of Application and Exceptions

To maintain absolute compliance, the 0% VAT regime is applied exclusively when the goods physically exit the supplier's national territory.

  • Standard Application: Valid for cross-border shipments where the supplier and the goods' destination are in different countries.

  • Exception (Local VAT): Domestic VAT must be applied only if the final delivery address is within the same Member State as the supplier’s warehouse (e.g., an Italian supplier shipping to an Italian destination).

  • Partner Responsibility: It is the supplier's duty to verify the destination of each order to ensure the correct application of the Art. 138 exemption.

Strategic Benefits for the Partner

Collaborating with a VIES-registered entity like Magic Deal Ltd offers significant operational leverage:

  • Cash Flow Optimization: By invoicing at 0% VAT, the partner avoids tying up capital in VAT credits, significantly improving the company’s liquidity and financial agility.

  • Administrative Streamlining: Our standardized Billing Assets provide your accounting department with clear, pre-verified data, reducing the time spent on tax queries and manual reconciliation.

  • Zero-Risk Internationalization: Partners can expand their reach into high-value markets (such as Switzerland and Eastern Europe) using our fiscal infrastructure as a secure gateway, maintaining the simplicity of a standard intra-community sale.

Perpetual Indemnity and Liability Waiver

By accepting a procurement order from Magic Deal Ltd, the supplier acknowledges their role as the dispatcher of the goods and the primary holder of transport evidence. Magic Deal Ltd shall be held harmless and indemnified, perpetually and globally, against any tax claims, penalties, or interests arising from the supplier's failure to maintain adequate transport records or incorrect VAT application. The supplier remains solely responsible for the technical accuracy of their invoices in relation to the physical movement of the assets.

Official Registration Certification (VIES Evidence)

To maintain the highest standards of data security and corporate integrity, Magic Deal Ltd does not distribute its fiscal certificates through public or non-secure channels.

  • Formal Request Protocol: Should your compliance or audit department require the official PDF certificate of our VIES registration, a formal written request must be submitted via email to our Administrative Department.

  • Verification: Upon receipt of a legitimate request from an authorized representative of the partner company, the digital certificate will be transmitted through our secure channels.

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