- Under rules accepted by the Bulgarian Parliament, destroying or scrapping goods that are duly proven to have lost all usefulness in the taxable person’s economic activities will not give rise to an adjustment obligation. This could make it possible to obtain a refund of overpaid VAT for past periods.
- This Tax Alert highlights this change and others in the Bulgarian VAT legislation.
Source
See also
- Summary of ECJ C-127/22: No Adjustment of deductible VAT if he destruction is duly proven and the goods had objectively lost all usefulness in the taxable person’s economic activities
- C-127/22 (Balgarska telekomunikatsionna kompania) – Judgment – No Adjustment of VAT deductions if scrapping of goods is duly proven
- Roadtrip through ECJ Cases – Adjustment of deductions – Recalculation (Art. 184 – 186)
Latest Posts in "Bulgaria"
- Germany Faces Opposition to Restaurant VAT Reduction from 19% to 7%
- 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