Extract of the draft bill – Unofficial translation
The effects of the following anti-crisis measures have been taken into account in the preparation of the 2022 VAT revenue forecast:
– introduction of a reduced VAT rate of 9% for district heating supplies from 01.07.2022;
– introduction of a reduced VAT rate of 9% for natural gas supplies from 01.07.2022;
– introduction of a zero VAT rate for the supply of bread from 01.07.2022;
– exemption from excise duty on electricity and natural gas, including LPG, which also has a negative effect on VAT revenue;
– increase in excise duty on cigarettes, smoking tobacco, cigars and cigarillos, heated tobacco products and hookahs and introduction of excise duty on liquids in e-cigarettes;
– applying the standard VAT rate of 20% to the consumption of beer and wine from restaurant and catering services from 01.07.2022;
Source parliament.bg
