Bulgaria Bulgaria Considering Increased VAT Registration Threshold 04 May 202131 views1 min read Source: Orbitax Registration SME (small and medium-sized enterprises) Ordinance on the refund of VAT paid to foreign persons who are not established in the territory of the Community ECJ C-97/21(MV – 98) – Question – Whether sealing of business premises together with administrative penalty is proportionate for failing to issue invoices