- ECJ ruling on Bulgarian VAT regulations in Case No. C-314/22
- Bulgarian construction company deregistered for VAT due to noncompliance
- Application for set-off on unpaid VAT invoices denied by Bulgarian National Revenue Agency
- ECJ clarified limitation periods for VAT refunds
- Taxable persons entitled to refunds with interest
- Interest calculations should commence from date taxable person asserts their right to reduction in VAT return
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
