- From 1 April 2025, input VAT deduction cannot be refused due to unknown origin of goods.
- Only the actual delivery of goods matters for VAT deduction.
- Based on Supreme Administrative Court decision dated 30.07.2025.
Source: leitnerleitner.com
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.
Latest Posts in "Bulgaria"
- Bulgaria tightens VAT rules on supply & install projects for foreign businesses
- Large Enterprises in Bulgaria to Submit SAF-T Tax Audit Files Starting February 2026
- Bulgaria Implements Special VAT Regime for Small Enterprises, Aligned with EU Rules from 2026
- Bulgaria’s 2026 VAT Reform: Key Changes for Small Businesses and EU Cross-Border Trade
- Bulgaria Adopts Euro: Strict Price Monitoring, No Extension for Lev-Euro Dual Circulation Period














