- Amendments to the VAT and excise duty legislation from 1 January 2020
- Chain transactions of goods with transport between two Member States
- Call-off stock mechanism in case of supplies to other Member States
- Mandatory VAT registration of foreign entities in Bulgaria, irrespective of their taxable turnover
- No supply in case of free-of-charge construction, improvement or repair of public state-owned or public municipal infrastructure
Source PWC
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- Bulgaria Proposes Zero VAT on Essential Foods Amid Inflation and Euro Adoption
