BulgariaEuropean Union Flashback on ECJ Cases C-138/12 (Rusedespred OOD) – Neutrality principle – Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction 09 January 2021
BulgariaEuropean Union Flashback on ECJ Cases C-78/12 (Evita K EOOD) – Acquisition of a right of ownership of the goods concerned and right to deduct VAT 04 January 2021
Bulgaria VAT Exemption for COVID-19 Vaccines and VAT Treatment of Supplies to and from the UK and Northern Ireland 29 December 2020
Bulgaria Temporary introduction of 0% VAT rate on vaccines between Jan 1, 2021 and Dec 31, 2022 26 December 2020
Bulgaria Implementation E-Commerce Directive, 0% for vaccines and medical test kits and 9% VAT for take-out foods 23 December 2020
BulgariaEuropean Union ECJ (non-VAT) C-62/19 (Star Taxi App SRL) – Judgment – Taxi App is an information society service and not a transport service 14 December 2020
BulgariaEuropean Union ECJ C-21/20 (Balgarska natsionalna televizia) – Question – Public service television broadcasting a supply of services for consideration? How to determine which input VAT can be claimed? 12 December 2020
BulgariaEuropean Union Flashback on ECJ Cases ECJ C-419/14 (WebMindLicenses Kft) – When are Services supplied from a Fixed Establishment 05 December 2020
Bulgaria COVID-19: VAT Exemption for vaccines, medical products and related services for in-vitro diagnostics till Dec 31, 2022 02 December 2020
Bulgaria Proposal to extend the VAT rate cut from 20% to 9% on catering and restaurants, beer and wine, books and other products until 31 Dec 2021 04 November 2020
Bulgaria Bulgaria Temporarily Extends Reduced VAT Rate for Books, Restaurant Services, and Others till Dec 31, 2021 09 October 2020
Bulgaria Public consultation on the implementing of the EU VAT Directive on E-Commerce 14 September 2020
Bulgaria Rate changes to VAT legislation for Beer and Wine, Tourist Services, and Sports Facilities 13 August 2020
BulgariaEuropean Union Flashback on ECJ cases C-132/16 (Iberdrola Inmobiliaria Real Estate Investments) – Conditions for the Right to deduct VAT (!!!) – Renovation free of charge for the benefit of a third party 10 August 2020
Bulgaria Bulgarian Parliament Considering Reduced VAT Rate for Beer and Wine, Tourist Services, and Sports Facilities 05 August 2020
Bulgaria Ministry of Finance Announces Amendments Concerning Documenting of Cash Sales 03 August 2020
Bulgaria Bulgarian Constitutional Court Confirms VAT Liability May Begin Once Registration Threshold is Met 09 July 2020