- 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 Advances Bill for DAC8 and DAC9, Expanding Crypto and Tax Reporting Rules
- Bulgaria Proposes Higher VAT Registration Threshold for Small Businesses
- Bulgaria Updates VAT Rules for Goods Supplied with Installation Effective January 2026
- Bulgaria Proposes Raising VAT Registration Threshold for Micro and Small Businesses to 85,000 Euros
- Bulgaria Ends Reverse Charge for Goods with Installation: Foreign Suppliers Now Liable for VAT
