Law on the implementation of the E-Commerce Directive per July 1, 2021

• New legal definition on distance sales of goods and on the person, who manages electronic interface
• “MOSS” becomes “OSS” (for all services and distance sales)
• New rules for distance sales of goods imported from third countries and not exceeding EUR 150 per package
• Special regime for reporting and paying VAT for import of goods will apply

Source minfin.bg

Unofficial translation in English