Bulgaria Updates — June 2026

Court Decision1 article

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 Development1 article

Bulgaria·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%.

Court Decision1

Bulgaria·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 Development1

Bulgaria·Jun 2

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

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