Proposal No. 47-254-01-42, released on 21 April 2022, can be resumed in two primary measures that the government wants to implement.   The first is to raise the annual VAT registration threshold, which is currently BGN 50 000 (ca. EUR 25 550), in two phases:   • Phase 1, 1 January 2023 – BGN 100 000 (ca. EUR 51 100)   • Phase 2, 1 January 2024 – BGN 166 000 (ca. EUR 84 220)   Another measure that the Bulgarian tax authority wants to introduce is VAT registration and deregistration processes that will take effect on 1 January 2023...