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.