The two primary Bulgarian laws governing indirect taxation are the VAT Law of August 4, 2006, and the VAT Regulations of September 15, 2006. These laws are in accordance with the legislation of the European Union, which governs indirect taxation.
The Bulgarian VAT is overseen by the National Revenue Agency (NRA). This organization, either independently or upon the request of a taxable entity, provides non-legally-binding interpretive tax guidelines relating to the implementation of tax laws. All such circulars, advisory content, and clarifications can be found on the NRA’s website. However, as these interpretations of tax laws provided by the NRA are not legally enforceable, they should be used only for guidance and advisory purposes by taxpayers.
Source GlobalVATcompliance
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