European Commision authorizes Bulgaria to exempt VAT taxable persons if turnover is not exceeding EUR 51.130

Council Implementing Decision (EU) 2022/2254 of 14 November 2022 authorising Bulgaria to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

Article 1
By way of derogation from Article 287, point (17), of Directive 2006/112/EC, Bulgaria is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 51 130 at the conversion rate on the day of its accession.

Article 2
This Decision shall take effect on the date of its notification.
It shall apply until 31 December 2024.



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