Bulgaria — VAT News

Bulgaria: Court Upholds Denial of Input VAT Deduction Due to Insufficient Evidence of Supplies

The Bulgarian Supreme Administrative Court has upheld a tax assessment denying a taxpayer’s right to deduct input VAT in relation to invoices issued for advertising and construction services.

Policy Development·Jun 2

Bulgaria's "Vazrazhdane" Party Tables Bill to Zero-Rate VAT on Basic Foods

Bulgaria's "Vazrazhdane" party has submitted a bill to the 52nd National Assembly proposing a zero VAT rate on food and drink items included in the National Statistical Institute's "small consumer basket" as of 1 January 2026, down from the current standard rate of 20%.

Policy Development·May 15

Bulgarian Parliament Advances DAC8 and DAC9 Implementation Bill

The Bulgarian National Assembly accepted for consideration Bill No. 52-602-01-10, implementing amendments under EU Directives 2023/2226/EU (DAC8) and 2025/872/EU (DAC9) relating to administrative cooperation in taxation.

Administrative News·May 12

Bulgaria Parliament Considers Raising VAT Threshold to €85,000

Bills would increase mandatory VAT registration threshold for micro and small enterprises from €51,130 to €85,000, with changes effective January 1, 2027.

Law & Regulation·Jan 3

Bulgaria Enacts EU Small Business VAT Reform After Infringement Proceedings

Bulgaria's National Assembly passed the Law on Amendment and Supplement to the Value Added Tax Act on 17 December 2025, with the legislation promulgated in State Gazette issue 115 of 2025 and entering into force on 1 January 2026.

Court Decision·Jun 27

Bulgaria: Court Upholds Denial of Input VAT Deduction Due to Insufficient Evidence of Supplies

The Bulgarian Supreme Administrative Court has upheld a tax assessment denying a taxpayer’s right to deduct input VAT in relation to invoices issued for advertising and construction services.

Policy Development·Jun 2

Bulgaria's "Vazrazhdane" Party Tables Bill to Zero-Rate VAT on Basic Foods

Policy Development·May 15

Bulgarian Parliament Advances DAC8 and DAC9 Implementation Bill

Administrative News·May 12

Bulgaria Parliament Considers Raising VAT Threshold to €85,000

Bills would increase mandatory VAT registration threshold for micro and small enterprises from €51,130 to €85,000, with changes effective January 1, 2027.

Law & Regulation·Jan 3

Bulgaria Enacts EU Small Business VAT Reform After Infringement Proceedings

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