Bulgaria Extends Temporary Reduced VAT Rate Due to COVID-19 to 31 December 2023

Robert Pelletier
January 4, 2023

Bulgaria has extended the temporary reduced VAT rate in Bulgaria due to Covid-19 through Decree No. 304 as published on 23 December 2022. The 9% reduced VAT rate has been temporarily extended until 31 December 2023 on restaurant and catering services consisting in the delivery of prepared or unprepared food.

The reduced rate of 9% will now permanently apply to physical and electronic publications including textbooks, study books and kits, children’s picture books, drawing and coloring books, printed or handwritten notes, newspapers, magazines, and baby diapers.

The decree can be found here.

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Robert Pelletier

Robert Pelletier is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Robert specializes in research and analysis of global VAT and GST. Robert received a B.A. magna cum laude in Legal Studies from Quinnipiac University and a J.D. cum laude from Suffolk University Law School. Robert is a member of the Massachusetts Bar.
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