- New mandatory requisites have been introduced for issuing credit notes and protocols with a minus sign to correct taxable amounts of supplies for which receivables are considered uncollectible under the VAT Act.
- In some cases, a summary protocol may be issued, but a detailed report must be prepared.
- Debit notes and protocols with a plus sign are also subject to mandatory requisites.
- The RIVATA has introduced a new notification template for uncollectible receivables over BGN 100,000, which must be accompanied by evidence.
- The NRA will issue new VAT numbers to individuals without UIC or Bulstat No., which will be valid from 01.01.2024.
Source PwC
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