DECREE № 57
Pursuant to Art. 98, item 4 of the Constitution of the Republic of Bulgaria
I DECIDE:
To promulgate in the State Gazette the Law on Amendments to the Law on Value Added Tax, adopted by the 47th National Assembly on February 11, 2022.
Issued in Sofia on February 16, 2022.
President of the Republic: Rumen Radev
Stamped with the state seal.
Minister of Justice: Nadezhda Yordanova
LAW
amending and supplementing the Value Added Tax Act
(promulgated, SG No. 63/2006; amended, SG Nos. 86, 105 and 108/2006; Decision № 7 of the 2007 Constitutional Court). – issue 37 of 2007, amended, issues 41, 52, 59, 108 and 113 of 2007, issue 106 of 2008, issues 12, 23, 74 and 95 of 2009, Nos. 94 and 100 of 2010, Nos. 19, 77 and 99 of 2011, Nos. 54, 94 and 103 of 2012, Nos. 23, 30, 68, 98, 101, 104 and 109 of 2013, issues 1, 105 and 107 of 2014, issues 41, 79, 94 and 95 of 2015, issues 58, 60, 74, 88, 95 and 97 of 2016, issues 85, 92, 96 and 97 of 2017, issues 24, 65 and 98 of 2018, issues 24, 33, 96, 100, 101 and 102 of 2019, issues 14, 18, 52, 55, 71, 104 and 107 of 2020 and issue 17 of 2021)
(promulgated, SG No. 63/2006; amended, SG Nos. 86, 105 and 108/2006; Decision № 7 of the 2007 Constitutional Court). – issue 37 of 2007, amended, issues 41, 52, 59, 108 and 113 of 2007, issue 106 of 2008, issues 12, 23, 74 and 95 of 2009, Nos. 94 and 100 of 2010, Nos. 19, 77 and 99 of 2011, Nos. 54, 94 and 103 of 2012, Nos. 23, 30, 68, 98, 101, 104 and 109 of 2013, issues 1, 105 and 107 of 2014, issues 41, 79, 94 and 95 of 2015, issues 58, 60, 74, 88, 95 and 97 of 2016, issues 85, 92, 96 and 97 of 2017, issues 24, 65 and 98 of 2018, issues 24, 33, 96, 100, 101 and 102 of 2019, issues 14, 18, 52, 55, 71, 104 and 107 of 2020 and issue 17 of 2021)
§ 1. In Art. 13, para. 4 a new item 7 shall be created:
„7. the acquisition of goods dispatched or transported from the territory of another Member State for the purpose of intra-Community distance selling of goods with a place of performance in the territory of the country; ‘.
§ 2. In Art. 14a para. 16 – 18:
‘(16) Paragraph 7 shall not apply to supplies under para. 6, item 1 of distance sales of goods imported from third countries or territories, regardless of whether the regime under Art. 157a.
(17) Paragraph 7 shall not apply to the supplies under para. 6, item 2 of distance sales of goods, imported from third countries or territories, when for these deliveries the regime under art. 157a.
(18) In the cases under par. 6 the dispatch or transport of the goods relates only to the supply made by the taxable person who manages the electronic interface to the recipient – the non-taxable person. “
§ 3. In Art. 20, para. 2, a comma shall be placed at the end and added “provided that the tax on these goods is declared in accordance with Art. 159a “.
§ 4. In Art. 20b para. 5 is amended as follows:
“(5) The right to choose under para. 4 by a supplier who has been established, has a permanent address or habitual residence only on the territory of the country, shall be exercised by the order of art. 156, para. 16 or under the rules for registration for the purposes of value added tax of the Member State concerned, in which:
1. the recipient is established, has a permanent address or habitual residence – in case of delivery of telecommunication services, services for radio and television broadcasting and services performed electronically;
2. completes the dispatch or transport of the goods to the consignee, in the case of intra-Community distance selling of goods. “
§ 5. In Art. 31, item 2, letter “d” the words “in the Combined Nomenclature” shall be deleted.
§ 6. In Art. 35a after the words “zero rate” shall be added “with a place of performance on the territory of the country”.
§ 7. In Art. 57b, item 1, letter “e” the words “established on the territory of the country” shall be deleted.
§ 8. In Art. 57d, para. 3 the word “import” shall be replaced by “acceptance of the consignment by the consignee for whom it is intended”.
§ 9. In Art. 57e, para. 2 the word “importer” is replaced by “the person”.
§ 10. In Art. 58 the following additions shall be made:
1. In para. 1, item 2, the letter “d” shall be created:
(D) the European Commission or an agency or body established under European Union law, where the European Commission or such agency or body imports these goods in the performance of tasks assigned to them by European Union law in response to the COVID-19 pandemic, except for imported goods which are used immediately or at a later date by the European Commission or by such agency or body for subsequent supplies for remuneration; ‘.
2. Paragraphs are created. 16 and 17:
(16) When the European Commission or an agency or body established under the law of the European Union, when importing the goods under para. 1, item 2, letter “d” does not have written documents certifying that the import of the goods is in fulfillment of tasks assigned to them by the law of the European Union, or the goods will be used immediately or at a later date than the European Union. commission or by such agency or body for subsequent supplies for remuneration, the import tax shall become chargeable by the European Commission or agency or body established under the law of the European Union.
(17) When the conditions for exemption upon import, provided in para. 1 (2) (d) shall cease to apply, the European Commission or the relevant agency or body shall inform the Party that the exemption applied on importation of such goods is subject to taxation under the conditions applicable at that time. “
§ 11. In Art. 65, para. 2 item 1 is repealed.
§ 12. In Art. 70, para. 4 at the end shall be added “or a person established on the territory of the country, registered only under Art. 156 “.
§ 13. In Art. 83 para. 3:
“(3) When the conditions of art. 57a or 57b, person – payer of the tax under para. 1, is the recipient – a non-taxable person for whom the shipment is intended. “
§ 14. Article 85a is amended as follows:
“Taxpayer” under a regime outside the Union, in the Union or distance selling of goods imported from third countries or territories
Art. 85a. The tax is levied on a person registered for the application of a regime outside the Union, in the Union or distance selling of goods imported from third countries or territories, a supplier of taxable supplies, within the scope of the relevant regime with a place of performance in the country. the recipient is a non-taxable person. “
§ 15. In Art. 87 para. 3 is amended as follows:
(3) The first tax period shall cover the time from the date of service of the registration act, including the date of service, to the end of the tax period, except in the cases under Chapter Eighteen. In the cases under Art. 132 the first tax period covers the time from the date of entry of the circumstance under Art. 10 in the commercial register or entry in the BULSTAT register, including the date of entry of the circumstance, until the end of the tax period. “
§ 16. In Art. 96 the following amendments are made:
1. In para. 9 the words “or the right to register under Art. 154, 156 and 157a ‘are deleted.
2. Paragraph 1 is created. 13
(13) Paragraph 9 shall not apply in the cases when a taxable person under Art. 95, para. 2 performs only deliveries for which it is registered under art. 154 and 156. “
§ 17. In Art. 107 the following amendments and additions shall be made:
1. Point 4 is amended as follows:
„4. the termination of the legal entity:
a) without liquidation;
b) by liquidation, unless the legal entity chooses to remain registered until the date of its deletion from the commercial register; the right to choose is exercised by submitting a declaration to the respective territorial directorate of the National Revenue Agency within 14 days from the occurrence of the circumstance; in that case, the liquidator shall be jointly and severally liable for the tax due during the liquidation period; ‘.
2. Items 6 and 7 are created:
„6. termination of the impersonal person or the insurance fund;
7. deletion of branches of foreign legal entities. “
§ 18. In Art. 108 para. 4:
“(4) Except in the cases under para. 1, grounds for deregistration of choice shall also arise when a taxable person registered on the grounds of Art. 96, para. 9, the following shall be registered:
1. in another Member State, for the application of a non-Union regime, a Union regime or a distance selling scheme for goods imported from third countries or territories or a regime for the distance selling of goods imported from third countries or territories;
2. in the country – under Art. 154 or 156, when it starts to make only supplies to which a non-Union or Union regime applies. “
§ 19. In Art. 109 the following amendments are made:
1. In para. 2, a second sentence shall be created: “In the cases under Art. 108, para. 4, the registered person shall submit within 14 days from the occurrence of the respective circumstance an application for deregistration in the territorial directorate of the National Revenue Agency – Sofia. “
2. Paragraph 7 is amended as follows:
“(7) In the cases under para. 2, sentence one, the date of the service of the deregistration act under para 1 shall be considered the date of the deregistration. 5. “
3. Paragraph 1 is created. 8:
“(8) In the cases under para. 2, sentence two, the date of deregistration shall be the date of registration of the person in another Member State for application of a regime outside the Union, a regime in the Union or a regime for distance selling of goods imported from third countries or territories, or the date of registration in the country under Art. 154 and 156. “
§ 20. In Art. 110 the following amendments shall be made:
1. In para. 1 item 1 is amended as follows:
„1. there are grounds for mandatory deregistration under Art. 107, items 1, 2, 6 and 7 and upon termination of the legal entity without liquidation; ”.
2. In para. 2 the words “except in the cases under Art. 107, item 5 ”shall be deleted.
§ 21. In Art. 113 the following additions shall be made:
1. In para. 9, a second sentence shall be created: “The taxable persons established on the territory of the country, who are registered only on the grounds of Art. 156, shall not have the right to indicate tax in the invoices issued by them and notices to invoices for deliveries with place of performance on the territory of the country, for which the regime in the Union does not apply. “
2. Paragraph 1 is created. 15
(15) A taxable person, including one who manages an electronic interface, shall not apply para. 3 for delivery of intra-Community distance selling of goods or domestic distance selling of goods with a place of performance on the territory of the country, when the person is not registered for application of a regime in the Union under this law or in another Member State. “
§ 22. In Art. 116 para. 6 and 7:
(6) The issued invoices and notices to them, in which the wrong tax rate has been applied for the delivery, shall also be considered as incorrectly drawn up documents.
(7) Correction of invoices and notices in the presence of an entered into force act, issued by a revenue body, shall be carried out under para. 2, 3 and 6. “
§ 23. Art. 117a:
“Correction of protocols
Art. 117a. (1) Corrections and additions to the protocols shall not be permitted. Wrongly drawn up or corrected protocols are canceled and new ones are issued.
(2) The issued protocol shall also be considered an erroneously drawn up protocol, in which:
1. no tax has been charged, although it should have been charged;
2. tax has been charged, although it should not have been charged;
3. the wrong tax rate is applied for the delivery.
(3) When an erroneously drawn up protocol is reflected in the accounting registers of the recipient, no protocol shall be drawn up for the annulment, and the grounds for the annulment shall be indicated in the erroneously drawn up one.
(4) The copies of the annulled protocols shall be kept at the issuer, as their reporting shall be carried out by an order, determined by the regulations for application of the law.
(5) Correction of protocols in the presence of an entered into force act, issued by a revenue body, shall be carried out under para. 2. “
§ 24. In Art. 125 the following amendments and additions shall be made:
1. Paragraph 1 is amended as follows:
„(1) For each tax period the registered under art. 96, 97, 97a, 99 and Art. 100, para. 1 and 2 person shall submit a reference-declaration, compiled on the basis of the accounting registers under art. 124. “
2. Paragraph 1 is created. 14
“(14) The person under para. 1, when it is registered under Art. 154, 156 and 157a, shall submit the reference-declaration under Art. 159, para. 4 and / or Art. 159a, para. 2. Taxable person registered only under Art. 154 and 156, shall submit only the reference-declaration under art. 159, para. 4. “
§ 25. In Art. 131c, para. 2 item 3 is repealed.
§ 26. In Art. 135 para. 4 is amended as follows:
“(4) The representative under Art. 157a, para. 2 shall be considered an accredited representative of the person under Art. 157a, para. 3 and represents it in all its tax relations under the regime for distance selling of goods imported from third countries or territories, and is jointly and severally liable for the obligations under this regime. “
§ 27. In Art. 152, para. 3, item 1 is finally added “or outside it”.
§ 28. In Art. 154 the following amendments and additions shall be made:
1. In para. 2, sentence two, at the end shall be added “with qualified electronic signature”.
2. Paragraph 6 is amended as follows:
“(6) The identification number for the purposes of registration for the application of a non-Union regime consists of 11 alphanumeric characters containing the” EU “mark and is used only for the purposes of applying a non-Union regime.”
3. In para. The second sentence of Article 9 is amended as follows: “In such cases, the date of registration under this Article shall be the first day of the quarter following the calendar quarter of the electronic application for registration.”
4. In para. 10 a comma is added at the end and “in any Member State of identification” is added.
§ 29. In Art. 155 the following amendments and additions shall be made:
1. In para. 2, sentence two, at the end shall be added “with qualified electronic signature”.
2. In para. 7, item 3, a semicolon shall be placed at the end and “in this case the registration for the application of the regime in the Union and the regime for distance selling of goods imported from third countries or territories shall be terminated”.
3. In para. The third sentence of Article 10 is amended as follows: “In such cases, the date of termination of registration shall be the first day of the quarter following the calendar quarter of the submission of the application for termination of registration electronically.”
§ 30. In Art. 156 the following amendments are made:
1. In para. 1, item 1, the letter “a” shall be amended as follows:
“(A) services with recipients of non-taxable persons and with a place of performance in the territory of another Member State in which the taxable person is not established, including at a permanent establishment, and / or”.
2. In para. 15 a comma is added at the end and “in any Member State of identification” is added.
3. In para. 16 the words “registered on the grounds of art. 96 or Art. 100, para. 1 “are deleted.
§ 31. In Art. 157 the following amendments and additions are made:
1. In para. 7, item 3, a semicolon shall be placed at the end and the words “in this case the registration of the person for the application of a regime outside the Union and a regime for distance selling of goods imported from third countries or territories shall be terminated” shall be added.
2. Paragraph 15 is amended as follows:
(15) The date of termination of the registration for the application of the regime is the first day of the quarter following the quarter of the sending of the deregistration act by electronic means. In the cases under par. 10 – 14 the date of termination of the registration for application of the regime shall be the date of the change, if the person submits an application for deregistration by the order of para. 2 not later than the 10th day of the month following the change, and within the same period the person shall submit an application for registration for the application of the regime in the other Member State. “
§ 32. In Art. 157a the following amendments and additions shall be made:
1. In para. 1 in the text before item 1 after the words “territories, there are” shall be added “registered on the grounds of art. 96 or Art. 100, para. 1 “.
2. In para. 2 item 4 shall be created:
„4. it is not in liquidation proceedings or has not been declared bankrupt and has no due and unpaid tax liabilities and liabilities for social security contributions collected by the National Revenue Agency. “
3. In para. 4, sentence two, at the end shall be added “with qualified electronic signature”.
4. In para. 10 in the text before item 1 the words “the date of service” shall be replaced by “the date of dispatch”.
5. In para. 18 a comma is added at the end and “in any Member State of identification” is added.
6. Paragraph 1 is created. 22
(22) Where a taxable person represented in another Member State by a representative for whom the conditions of para. 15, chooses to continue to be represented by him, the representative shall register the taxable person for the application of the regime under this Article. “
§ 33. In Art. 157b the following additions shall be made:
1. In para. 4, sentence two, at the end shall be added “with qualified electronic signature”.
2. In para. 5, item 3 and para. 7, item 3, a semicolon shall be placed at the end and the words “in this case the registration of the person for the application of the regime in the Union and the regime outside the Union shall be terminated” shall be added.
3. Paragraphs are created. 21 and 22:
“(21) When the conditions under para. 12 for a representative under Art. 157a, the registration of the taxable person, who is represented by the representative, shall also be terminated. The date of termination of registration under the taxable person regime is the first day of the month following the month of sending the deregistration act.
(22) A taxable person under para. 21, for which the conditions under Art. 157a, para. 3, sentence one, may choose to continue to be represented by the representative for whom the conditions under para. 12, or to elect a new representative under Art. 157a, para. 2. Taxable person under para. 21, for which the conditions under Art. 157a, para. 3, sentence two, may choose to continue to be represented by the representative for whom the conditions under para. 12, to elect a new representative under Art. 157a, para. 2 or to be registered for the purposes of the regime under the conditions for determining the Member State of identification. “
§ 34. In Art. 158 para. 8:
“(8) For deliveries for which the special regimes under Art. 152, para. 2, 3 and 5, made by a person registered under Chapter Eighteen, the tax shall be payable to the Member State of consumption where the place of supply is situated. ‘
§ 35. In Art. 159a, para. 4 after the words “Tax and Social Security Procedure Code” shall be added “with qualified electronic signature”.
§ 36. In Art. 159b, para. 6 after the words “Art. 96 “shall be added” or Art. 100, para. 1 “.
§ 37. In Art. 159c para. 3 and 4 are repealed.
§ 38. Article 159h is repealed.
§ 39. In Art. 166, para. 3, item 4 the words “the Combined Nomenclature of the Republic of Bulgaria” shall be replaced by “CN”.
§ 40. In Art. 168a the following amendments shall be made:
1. Paragraph 2 is amended as follows:
‘(2) Northern Ireland shall be considered the territory of a Member State for the purposes of this Act when:
1. the supplier of the goods is a taxable person who is identified for VAT purposes in Northern Ireland by a VAT identification number containing the sign / prefix “XI”, or the recipient is a taxable person or a non-taxable legal person who is identified for VAT purposes in Northern Ireland with a VAT identification number containing the sign / prefix “XI”, and
2. the delivery is:
(a) intra-Community supply or intra-Community acquisition of goods;
(b) intra-Community supply or intra-Community acquisition of new vehicles;
(c) supplies of goods to be assembled or installed;
(d) supplies of goods under Chapter Eighteen, or
(e) deliveries of goods under the warehousing procedure on request. “
2. Paragraph 3 is amended as follows:
“(3) For the purposes of this Act, Northern Ireland is also considered to be the territory of a Member State where a taxable person with a VAT identification number containing the sign / prefix” XI “is an intermediary in a tripartite operation.”
3. In para. 4 the words “para. 3 “shall be replaced by” para. 2, item 1 and para. 3 “.
§ 41. In Art. 169, para. 1, item 4 the words “and Art. 151a ”shall be replaced by“ Art. 151a and Art. 156, para. 1 and 16 “.
§ 42. In Art. 172 the following amendments and additions shall be made:
1. Paragraph 2 is amended as follows:
“(2) The importation of goods brought into the territory of the country by the commands / headquarters of the North Atlantic Treaty Organization or by the armed forces of other countries that are parties to the North Atlantic Treaty for use by these armed forces or by the accompanying civilian personnel, or to supply their dining rooms or canteens when the forces participate in the general defense activities of the North Atlantic Treaty in the territory of the country and / or in the territory of another state. “
2. A new para is created. 3:
“(3) The import of goods brought into the territory of the country by the armed forces of other Member States of the European Union for use by these armed forces or by the accompanying civilian personnel, or for supplying their dining rooms or canteens is exempt from tax. , when the forces participate in defense activities on the territory of the country and / or on the territory of another country, aimed at implementing the activities of the European Union in the framework of the common security and defense policy defined in Title V, Chapter 2, Section 2 of Treaty on European Union, hereinafter referred to as “the CSDP”. “
3. The current para. 3 becomes para. 4 and in it the words “para. 1 and 2 “shall be replaced by” para. 1, 2 and 3 ”.
§ 43. In Art. 173 the following amendments and additions shall be made:
1. Paragraph 4 is repealed.
2. In para. 6, item 1:
(a) point (b) is amended as follows:
(B) the armed forces of other States party to the North Atlantic Treaty, for the use of those armed forces or their accompanying civilian personnel, or for the supply of their dining or dining rooms, when the forces participate in the common defense activities of the North Atlantic Treaty in the Territory. in the country and / or in the territory of another country; “
(b) in point (d), the words “members” are replaced by “members”;
(c) the following letter “e” is inserted:
(E) the armed forces of other Member States of the European Union, for the use of those armed forces or their accompanying civilian personnel, or for the supply of their dining rooms or canteens when the forces are involved in defense activities in the country and / or the territory of another country with a view to carrying out the activities of the European Union within the framework of the CSDP; “.
3. Paragraphs are created. 8 – 15:
“(8) For taxable supplies of goods and services with a place of performance in the country, a zero tax rate applies when the recipients are the European Commission or an agency or body established under European Union law, when the European Commission or such agency or authority purchases these goods or services in the performance of tasks assigned to them by European Union law in response to the COVID-19 pandemic.
(9) The zero rate of the tax under para 1 shall not be applied. 8, when the goods and services received from the European Commission or the relevant agency or body are used immediately or at a later date for subsequent supplies for remuneration.
(10) When the conditions for application of zero rate, provided in para. 8, shall cease to apply, the European Commission or the relevant agency or body, which has received a zero-rated supply, shall inform the Party and the supply of those goods or services shall be taxable under the conditions applicable at that time.
(11) A taxable supply at zero rate is the supply of goods or services to another Member State intended for the armed forces of a State party to the North Atlantic Treaty other than the Member State of destination for use by or accompanying those armed forces. civilian personnel or to supply their dining rooms or canteens when the forces participate in the general defense activities of the North Atlantic Treaty.
(12) Taxable supply at zero rate is the supply of goods or services to another Member State intended for the armed forces of a Member State other than the Member State of destination itself, for use by those armed forces or accompanying civilian personnel or for supply in their dining rooms or canteens when the forces are involved in defense activities aimed at carrying out European Union activities under the CSDP.
(13) The use of goods for consideration within the Community is considered to be the use of goods by the armed forces of the Republic of Bulgaria when participating in defense activities aimed at carrying out activities of the European Union within the CSDP, for the needs of these armed forces or civilian personnel who have purchased goods in another Member State and for whom the general rules on taxation in that other Member State have not been applied, where the import of those goods does not meet the requirements for exemption provided for in Art. 172, para. 3.
(14) The use of goods by the armed forces of the Republic of Bulgaria, which is a party to the North Atlantic Treaty, for use by those armed forces or by the accompanying civilian personnel, shall be considered as intra-Community acquisition of goods when the forces participate in the general defense activities contract, which goods have been purchased in another Member State and for which the general rules for taxation in that other Member State have not been applied, when the import of these goods does not meet the requirements for exemption provided for in Art. 172, para. 2.
(15) Intra-Community acquisitions with a place of performance on the territory of the country of goods, the import of which on the territory of the country would be exempt from tax by the order of:
1. Article 172, para. 2, or
2. Article 172, para. 3. “
§ 44. In Art. 174a, para. 1 the words “Art. 173, para. 4 and 5 ”shall be replaced by“ Art. 172, para. 2, art. 173, para. 5 “.
§ 45. In Art. 180c, para. 3 the words “but not less than BGN 10,000” shall be deleted.
§ 46. In § 1a of the additional provisions are created items 20 – 22:
„20. Council Directive (EU) 2020/2020 of 7 December 2020 amending Directive 2006/112 / EC as regards provisional measures concerning value added tax applicable to vaccines against COVID-19 and in vitro diagnostic medical devices of COVID-19 in response to the COVID-19 pandemic (OJ L 419/1 of 11 December 2020).
21. Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112 / EC on the common system of value added tax and Directive 2008/118 / EC on the common system of excise duty in respect of of defense activities within the Union (OJ L 336/10 of 30 December 2019).
22. Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112 / EC as regards temporary exemptions on imports and certain supplies in response to the pandemic of COVID-19 (OJ L 250) 1 of 15 July 2021). “
§ 47. In appendix № 1 to art. 32, para. 1, the name of column 2 is amended as follows: “CN code”.
§ 48. In Annex № 4 to Art. 66, para. 2, items 4 and 5, item 6 shall be created:
„6. Specialized milk formulas (with partially hydrolysed protein and those for children with allergies) and dietary foods for special medical purposes intended for infants falling within EU code 2106 90 92 and EU code 2106 90 98. “
Transitional and final provisions
§ 49. In the cases under § 10 regarding art. 58, para. 1, item 2, letter “d” and § 43 regarding Art. 173, para. 8 of this law, tax charged for tax periods from 1 January 2021 until the date of entry into force of this law, for which a tax rate other than zero tax rate is applied, shall be refunded to the European Commission or an agency or body established according to the law of the European Union, by the bodies of the National Revenue Agency by the order of art. 128 of the Tax and Social Security Procedure Code. Reimbursement applications must be submitted by 31 March 2022 inclusive.
§ 50. Paragraph 25 shall apply to vouchers issued in the tax period following the tax period in which this law has entered into force.
§ 51. The law shall enter into force on the day of its promulgation in the State Gazette, with the exception of:
1. paragraph 10 and § 43, item 3 regarding art. 173, para. 8, 9 and 10, which shall enter into force on 1 January 2021;
2. paragraph 42, item 2 and § 43, item 2, letter “c” and item 3 regarding Art. 173, para. 12, 13 et al. 15, item 2, which shall enter into force on July 1, 2022.
The law was adopted by the 47th National Assembly on February 11, 2022 and was sealed with the official seal of the National Assembly.
Chairman of the National Assembly: Nikola Minchev
Source parliament.bg
