As part of the latest tax changes in Bulgaria, the scope of the reduced VAT rate which currently applies to certain baby foodstuffs was further extended pursuant to an amendment to the VAT Act published in State Gazette No. 14 on 18 February 2022.
The reduced VAT rate of 9% shall apply to specialised milk formulas (with partially hydrolysed protein and those for children with allergies) and diet foods for special medical purposes intended for infants falling within CN codes 2106 90 92 and 2106 90 98 pursuant to the EU Combined Nomenclature.
The reduced 9% VAT rate on specialised baby food applies as of 18 February 2022 and shall be in force until 31 December 2022.
Source WTS
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