Unofficial translation
Art. 66a. The tax rate is 9 percent for:
1. delivery of an accommodation service provided in hotels and similar establishments, including the provision of holiday accommodation and renting out places for camping sites or caravans, with a place of performance on the territory of the country;
2. delivery of books on physical media or done electronically, or both (including textbooks, educational books and educational kits, children’s books with illustrations, for drawing or coloring, printed or handwritten music editions), periodical printed works – newspapers and magazines, on physical media or carried out electronically or both, other than publications which are wholly or mainly intended for advertising and other than publications which consist wholly or mainly of video content or audio-musical content;
3. supplies of food suitable for babies or small children, baby diapers and similar baby hygiene articles according to Appendix No. 4.”
Source parliament.bg
Latest Posts in "Bulgaria"
- Briefing document & Podcast: SAF-T Implementation in Bulgaria as of Jan 1, 2026
- ECJ C-535/24 (Svilosa) – Judgment – Acts by a creditor to recover debt without debtor’s mandate aren’t classified as ‘supply of services’
- Bulgaria to adopt Euro: What it means for your business
- 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