On 19 December 2014, Bulgaria published amendments to the country's value added tax (VAT) and corporate tax laws. The VAT amendments are in regard to EU Directive 2008/8/EC for the new rules on the place of supply for B2C telecommunications, broadcasting, and electronic services made to persons located in the EU. Under the new rules, the place of supply is the location of the consumer. The Bulgarian mini one stop shop (MOSS) for the payment of VAT for such supplies is also established. The corporate tax amendments are in regard to EU Directive 2003/49/EC, under which Bulgaria will exempt from...