- The application of the small enterprises VAT regime for Bulgarian taxable persons in other EU Member States is postponed until Bulgaria adopts amendments to its VAT Act in line with Directive (EU) 2020/285.
- Directive (EU) 2020/285 aims to reduce administrative burdens for small enterprises and facilitate cross-border trade by allowing small enterprises established in different Member States to potentially benefit from VAT exemptions under certain conditions.
- As of January 1, 2025, Bulgarian taxable persons will not be able to apply for the small enterprises regime for cross-border supplies until the necessary national regulations are implemented.
Source nra.bg
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