Bulgaria Changes in the RAVATA in force as of 2019: Deferred VAT accrual upon import, B2C e-services, triangulation, long-term assets depreciation, etc. 24 January 201966 views1 min read Source: KPMG Rate Bulgaria deferred import VAT Jul 2019 ECJ Case C-310/16 (Dzivev and Others) – Illegal evidence obtained through wiretaps may not be used in VAT proceedings