Bulgaria announced that the 9% VAT rate will remain applicable until the end of 2023 to the following services and sales of goods: Restaurant and caterer ; Organization of excursions by tour operators; Books and some other publications; Sports facilities; Baby and toddler foods, baby diapers and baby hygiene products.
The Bulgarian administration has updated the thresholds for INTRASTAT declarations in 2023:
Le seuil à l’introduction passe de 520.000 BGN à 700.000 BGN
Le seuil à l’expédition passe de 780.000 BGN à 1 million de BGN
The Bulgarian administration has announced that the application of the reduced VAT rate of 9% is extended until December 31, 2022 for the following goods and services:
Restauration et traiteur
Livres et autres publications
Services en lien avec l’utilisation des installations sportives
Aliments pour bébés et jeunes enfants, couches pour...
As of January1st, the INTRASTAT thresholds in Bulgaria will decrease: Shipping: 290,000 BGN threshold reduced to 270,000 BGN Introduction: 450,000 BGN threshold increased to 450,000 BGN Thresholds for statistical value returns: Shipping: 15.8 million BGN threshold reduced to 14.7 million BGN Introduction: 7.6 million BGN threshold reduced to 7.3 million BGN
To mitigate the effects of the health crisis (covid-19), the National Revenue Agency of Bulgaria (NRA) has announced VAT and customs duties exemptions for the import of certain medical products needed to combat the covid-19 pandemic
From 1st January 2020, the VAT registration threshold of BGN 50,000 for non-resident companies carrying out taxable transactions in Bulgaria will disappear. Non-resident businesses will therefore have to register for VAT, if necessary, from their first taxable transaction.