- 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"
- Briefing document & Podcast: SAF-T Implementation in Bulgaria as of Jan 1, 2026
- ECJ C-121/24 (Vaniz) – Judgment – Joint VAT liability valid post-debtor dissolution if third-party knowledge exists
- EPPO Raids Uncover €13 Million VAT Fraud Scheme in Bulgaria; Six Arrested, 80+ Searches Conducted
- Over 80 Raids in Bulgaria Over €13 Million VAT Fraud, Six Arrested in EU Investigation
- RTC Webinar Recap: CSE Countries – Implementing e-Invoicing and SAF-T Mandates














