The Bulgarian parliament is considering the draft Bill Amending and Supplementing the Value Added Tax Act, which provides for the introduction of a VAT zero rate on certain food, energy, and medical product supplies. This includes supplies of: basic food products and beverages; water and natural gas, electricity, and central heating; medicinal products and medical devices, as well as medical equipment, aids, and other devices, usually intended for the alleviation or treatment of a disability, for the exclusive personal use of persons with disabilities, including the repair of such goods, and the supply of child car seats. As drafted, the...