As previously reported, Bulgaria has provided a temporary extension of the 9% reduced VAT rate to certain supplies from 1 July 2020 to 31 December 2021 due to COVID-19, including for restaurant and catering services. The National Revenue Agency has recently clarified the application of the reduced rate, including that it applies for dine-in restaurant services, as well as for dining areas in shopping centers unless the food is ordered for takeout (packaged for home consumption). It is also clarified that for catering, the reduced rate also applies when the delivery of food on site is accompanied by other services,...