On 31 December 2021 amendments to the Value Added Tax Act (VATA) were published in the Bulgarian State Gazette No. 111. The amendments entered into force on 1 January 2022. 

Extended deadline for application of the reduced VAT rate of 9%

The reduced rate for the supply of books, restaurant and catering services including takeaway food and excluding spirit drinks, food for babies or for infants, napkins, tourist services, and sport facility use services will remain applicable until 31 December 2022.

For information

Ivan Vargoulev
Director, Tax
Tel.: +359 (2) 9697 700

Desislava Ilieva
Senior Manager, Tax
Tel: +359 (2) 9697 700