- The Law on Value Added Tax is in effect from January 1, 2007.
- The purpose of the law is to regulate the taxation of value added tax (VAT).
- The objects subject to taxation include any taxable supply of goods or services, intra-community acquisitions with a place of performance in the country, and imports of goods.
- The law also covers exemptions, tax rates, registration requirements, and administrative procedures related to VAT.
Source: nra.bg
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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