Bulgaria's National Revenue Agency has published its position clarifying the application of changes in relation to the VAT registration threshold when homogeneous activities are carried on by two or more related parties or unrelated parties working in concert. The changes were made to prevent VAT registration avoidance. With effect from 1 January 2020, a change in the calculation applies to provide that when a person carries on taxable activities at a commercial site and homogenous activities are subsequently carried on by related persons or unrelated persons working in concert, then the turnover of each subsequent person includes the turnover of...