In State Gazette, issue 59 of 26 July 2022 a Regulation on Amendment and Supplementation of the RAVATA was published. Some of the changes are editorial or clarifying. The most significant changes are commented herein below:
- Certifying the circumstances under supplies
- Exemption
- Changes related to the special schemes
- Corrections of tax documents due to wrong tax treatment of supply
- Agreement for issuing documents on behalf of another taxable person
- Applying of the zero rate for import by and supplies to certain persons and institutions
- Report on sales, ledgers and declaring
- Other changes
Source: afa.bg
Latest Posts in "Bulgaria"
- Bulgaria to Implement SAF-T Reporting in 2026: Impact on Large Enterprises and Timeline
- VAT in Bulgaria – A comprehensive up to date guide
- ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation
- Simeon Dyankov Suggests Increasing VAT to 22% to Address Bulgaria’s Budget Deficit
- VAT Increase to 22% Aims to Address Bulgaria’s Budget Deficit, Says Simeon Dyankov
