- Correction of VAT charged in case of bad debts (bad debt relief)
- Collection and reporting of data regarding cross-border payments and their beneficiaries (in force from 1 January 2024)
- Reduced VAT rate
- Collateral for supplies of liquid fuels
- Other changes
Source: KPMG
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
