Bulgaria Extension of the scope and the term of the application of the reduced 9% VAT Rate 18 February 2022
Bulgaria Bulgaria considers 0% VAT for water and natural gas, electricity, and central heating, food products and beverages, and medicinal products and medical equipment used to treat disabilities per April 1 10 February 2022
Bulgaria Bulgaria to Introduce VAT Zero Rate on Certain Food, Energy, and Medical Product Supplies 08 February 2022
Bulgaria Bulgaria to zero-rate food, heating and water April 2022 in inflation crisis 03 February 2022
Bulgaria Bulgaria Proposes 0% VAT Rate for Supplies of Basic Food Products, Medicine and Electricity 03 February 2022
Bulgaria Change Bulgarian VAT identification numbers of a large number of natural persons 28 January 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-643/11 (LVK) – VAT is due whether or not a taxable transaction has actually been performed 20 January 2022
Bulgaria Bulgaria Extends Reduced VAT Rate for Certain Supplies Until End of COVID-19 Emergency 29 December 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-142/12 (Marinov) – Cessation of the taxable economic activity 23 December 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-259/12 (Rodopi-M 91) – Heavy Fine For Belated VAT Adjustments 07 December 2021
BulgariaEuropean Union ECJ C-620/21 Momtrade Ruse vs BG (Questions): VAT exemption for social services to natural persons in other member states? 27 November 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place 26 November 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-153/11 (Klub) – VAT Deduction even if capital good is not immediately used for business purposes 26 November 2021
Bulgaria Public consultation regarding a draft suggesting a 9% value-added tax on certain goods and services 17 November 2021
BulgariaEuropean Union ECJ C-544/19 (ECOTEX Bulgaria) – Judgment – Ban on cash payments when combating fraud not in violation of EU law 06 October 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services 02 October 2021
BulgariaEuropean Union ECJ C-21/20 (Balgarska natsionalna televizia) – Decision – Public service television broadcasting a supply of services for consideration can deduct VAT subject to proportionality commercial vs. public activities 16 September 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-492/13 (Traum) – Exemptions (zero rate) for intra-Community transactions – Buyer who is not registered for VAT purposes – Obligation for the seller to prove the authenticity of the signature of the buyer or his representative 04 September 2021