Bulgaria From 1 July 2019, Bulgaria will introduce a deferred import VAT scheme for all businesses registered for VAT 21 February 2019132 views1 min read Source: IVA Importation National Revenue Agency publishes guidance on VAT and customs implications of Brexit ECJ Case C-531/17 (Vetsch) – Judgment – Declarant who is not aware of fraud is entitled to VAT exemption on import