Bulgaria published Regulations for amending and supplementing the Regulations for the implementation of the Value Added Tax Law in the Official Gazette on 26 July 2022. Among other things, the regulations provide a VAT exemption for supplies of medical products for clinical trials and the performance of clinical trials for medical products aimed at the prevention, diagnosis, and treatment of diseases for which therapeutic options are limited or non-existent and from which significant therapeutic and public health benefits are expected. The regulations also include different adjustments/clarifications in relation to the procedures and rules for input VAT deductions, VAT refunds, and...