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Bulgaria Publishes Amendments for EU B2C VAT and Withholding Tax on Interest and Royalty Payments

|Approved Changes|Bulgaria
Bulgaria

On 19 December 2014, Bulgaria published amendments to the country's value added tax (VAT) and corporate tax laws.

The VAT amendments are in regard to EU Directive 2008/8/EC for the new rules on the place of supply for B2C telecommunications, broadcasting, and electronic services made to persons located in the EU. Under the new rules, the place of supply is the location of the consumer. The B…

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