- New VAT regimes introduced for goods supplied with installation by EU suppliers and for small enterprises, effective January 1, 2026.
- From 2026, goods assembled or installed by EU-based foreign suppliers will not be subject to VAT reverse charge for Bulgarian recipients.
- Two special VAT schemes for small enterprises were introduced: one for domestic businesses and one for those operating within the EU.
- Amendments align Bulgarian VAT law with the EU VAT Directive (Directive 2006/112/EC).
Source: kpmg.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.
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