Bulgaria Bulgarian parliament rejects plan to reduce VAT on sunflower oil and other food products 27 June 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent 20 June 2022
Bulgaria Government Submits Draft Bill for Anti-Crisis Package to Help Mitigate Effects of Inflation 15 June 2022
Bulgaria Proposal: 0% VAT on bread, 9% on gas supplies, excemption excise duties on electricity and gas 14 June 2022
Bulgaria Bulgaria draft law: 9% for central heating and natural gas and 0% for bread from July 1 09 June 2022
BulgariaEuropean Union ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – AG Opinion – ECJ not competent to answer questions about joint and several liability 02 June 2022
Bulgaria Draft Rules for amendment and supplement of the Rules for application of the Law on Excise Duties and Tax Warehouses 31 May 2022
Bulgaria Public consultations in Bulgaria regarding mandatory e-invoicing in B2B transactions 25 May 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns 25 May 2022
BulgariaEuropean Union ECJ C-314/22 Consortium Remi Group vs BG (new questions, but no details yet) 23 May 2022
Bulgaria The government will ask the EU for an exemption from excise duties on electricity and natural gas 23 May 2022
Bulgaria Proposal: 0% VAT on bread – 9% on heating, hot water, natural gas – increase VAT registration threshold 20 May 2022
Bulgaria Government accepts Bill to increase VAT registration thresholds starting January 1, 2023 15 May 2022
BulgariaIrelandSweden Bulgaria, Ireland, and Sweden are currently holding public consultations on digital value-added tax reporting and e-invoicing 11 May 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-123/14 (Itales) – Deduction of VAT even if buyer has not proved the origin of the goods concerned or that his supplier owned them 09 May 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-284/11 (EMS-Bulgaria Transport) – Limitation period for the exercise of the right to deduct is permitted, unless it makes the exercise of this right impossible 07 May 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-550/11 (PIGI) – Revision of the deducted input tax is possible in the event of theft 22 April 2022
BulgariaEuropean Union ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Questions – Adjustment of deductions if discarded goods for its business activity while the goods were recorded in the accounts as inventories 21 April 2022
Bulgaria Bulgaria Extends Application of Reverse Charge for Local Supplies of Cereals and Industrial Crops 12 March 2022
Bulgaria VAT amendments (food vouchers, corrections, armed forces and Union/non-Union schemes) 10 March 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-62/12 (Kostov) – A natural person who is already a taxable person is also a ‘taxable person’ in respect of any other economic activity carried out occasionally 04 March 2022