- Value-added tax (VAT) refunds on bad debts is a hot topic in both international and Bulgaria court practice.
- As of 2023, Bulgaria introduced a legal framework for bad-debt relief in the local VAT Act, but many questions related to the refund for past periods remain.
- A recent decision from the Court of Justice of the European Union on a Bulgarian request for a preliminary ruling could open the door for VAT refund opportunities for past periods.
Source EY
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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