Bulgaria: Temporary VAT rate reduction (COVID-19)

Bulgaria: Temporary VAT rate reduction (COVID-19)

A temporary reduction of the rate of value added tax (VAT) for certain goods and services is effective 1 July 2020. The reduced VAT rate is offered as a relief measure in response to the coronavirus (COVID-19) pandemic.


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The reduced rate of VAT of 9% applies for hotel and restaurant-related services supplied from 1 July 2020 through 31 December 2020. Sales of books and textbooks and baby food and health items are also subject to the reduced rate of VAT.

Read a June 2020 report [PDF 129 KB] prepared by the KPMG member firm in Bulgaria

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