- Books on a physical carrier or by electronic means;
- Restaurant and catering services, including the supply of food for consumption at home;
- Foods suitable for babies and young children;
- Baby diapers and similar baby hygienic items;
- General touristic service, as well as excursions organised by tour operators and tour agents;
- Services for the use of sports facilities.
The term for applying the reduced rate of 9% to the above supplies is prolonged till 31 December 2022.
Source: afa.bg
Latest Posts in "Bulgaria"
- Bulgaria Publishes SAF-T Technical Documentation, Sets Implementation for 2026-2030 for Enterprises
- Bulgaria to Implement SAF-T Reporting in 2026: Impact on Large Enterprises and Timeline
- VAT in Bulgaria – A comprehensive up to date guide
- ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation
- Simeon Dyankov Suggests Increasing VAT to 22% to Address Bulgaria’s Budget Deficit
