Bulgaria has published an Ordinance amending and supplementing Ordinance No. H-10 of 2006. This includes an increase in the minimum VAT refund thresholds for persons established in a third (non-EU) country. With effect from 1 January 2023, qualifying taxable persons in the third country may submit a refund application covering a period of less than 1 calendar year but not less than 3 months, provided that the amount of tax is equal to or exceeds BGN 800 (up from BGN 400). Refund applications may also cover a period of less than 3 months if this period is the remainder of...