02.04.22
Extension of 9% reduced rate for certain products
In 2020, we informed you of the 9% reduced rate that was applied to certain products in Bulgaria:
• Books on a physical carrier or by electronic means;
• Restaurant and catering services, including the supply of food for consumption at home;
• Food suitable for babies and young children;
• Baby diapers and similar baby hygienic items;
• General touristic service, as well as excursions organised by tour operators and tour agents;
• Services for the use of sports facilities.
This reduced rate will now be extended and apply to these products until 31 December 2022.
Compliance is complicated
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Browse Bulgaria updates
Potential e-invoicing mandate
- Mandate information
VAT rate changes to combat rising inflation
- VAT/G(S)ST rate information
Zero-rate VAT applied to certain products
- VAT/G(S)ST rate information
Extension of 9% reduced rate for certain products
- VAT/G(S)ST rate information
Concept of real-time reporting
- Mandate information
Temporary introduction of 0% VAT rate on vaccines
- VAT/G(S)ST rate information
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