Unofficial translation
Art. 66a. The tax rate is 9 percent for:
1. delivery of an accommodation service provided in hotels and similar establishments, including the provision of holiday accommodation and renting out places for camping sites or caravans, with a place of performance on the territory of the country;
2. delivery of books on physical media or done electronically, or both (including textbooks, educational books and educational kits, children’s books with illustrations, for drawing or coloring, printed or handwritten music editions), periodical printed works – newspapers and magazines, on physical media or carried out electronically or both, other than publications which are wholly or mainly intended for advertising and other than publications which consist wholly or mainly of video content or audio-musical content;
3. supplies of food suitable for babies or small children, baby diapers and similar baby hygiene articles according to Appendix No. 4.”
Source parliament.bg
