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Bulgaria Extends Reduced VAT Rate for Certain Supplies Until End of COVID-19 Emergency

29 December 2021

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Approved Changes

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Bulgaria

The Bulgarian parliament approved the Law on Amendments to the VAT Act in its final reading on 22 December 2021, which extends the application of the 9% VAT rate for certain supplies. The application of the reduced rate was previously extended to the following in response to the COVID-19 pandemic, with an end date of 31 December 2021: Books, including e-versions, Restaurant and catering services; Common tourist services and excursions organized by tourist operators and travel agents; Services for the use of sports facilities; and Baby foods and diapers. The law provides that instead of ending 31 December 2021, the...