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