Bulgaria has published the Law amending and supplementing the Value Added Tax Act. The law provides for a VAT exemption with the right to deduct input VAT for supplies of vaccines approved for COVID-19 and for medical devices and related services for in-vitro diagnostics (testing) of COVID-19. The law also provides measures regarding the VAT treatment of supplies made to and from the UK and Northern Ireland following the Brexit transition period ending 31 December 2020. This includes that the UK will be considered a third (non-EU) country for VAT purposes with effect from 1 January 2021. Subject to certain...