Bulgaria: Reduced VAT rate extended through 2022

Reduced VAT rate of 9% for certain goods and services

A reduced VAT rate of 9% for certain goods and services has been extended.

A reduced value added tax (VAT) rate of 9% for certain goods and services has been extended through 31 December 2022.

The reduced rate of VAT applies to:

  • Books
  • Restaurant and catering services (including takeaway food and napkins but excluding alcoholic drinks)
  • Food for babies and infants
  • Tourist services
  • Sport facility-use services

Read a January 2022 report [PDF 90 KB] prepared by the KPMG member firm in Bulgaria


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