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Bulgaria: VAT measures effective in 2020

Bulgaria: VAT measures effective in 2020

Legislative changes to the value added tax (VAT) law generally are effective 1 January 2020.


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The VAT legislative amendments were published in the official gazette (edition no. 96) on 6 December 2019, and include the following items:

  • "Quick fixes" as part of the VAT system reform
  • Changes concerning supplies of goods
  • Changes related to "new buildings"
  • Changes related to VAT registration
  • Issuing fiscal receipts and substituting documents

Read a December 2019 report [PDF 57 KB] prepared by the KPMG member firm in Bulgaria

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