Bulgaria published the Law on Amendments and Supplements to the Value Added Tax Act in the Official Gazette on 22 December 2023. Some of the main changes that apply from 1 January 2024 include: The introduction of a regime for the deferred payment of VAT in case of centralized clearance upon importation of goods by qualified importers, with the VAT due to be paid by the 16th of the month following the month in which the customs declaration was accepted; Changes to the initial input VAT deduction rules to provide that no adjustment will be required for confirmed or proven...