Bulgaria: Reduced VAT rate extended through 2022
Reduced VAT rate of 9% for certain goods and services
A reduced VAT rate of 9% for certain goods and services has been extended.
A reduced value added tax (VAT) rate of 9% for certain goods and services has been extended through 31 December 2022.
The reduced rate of VAT applies to:
- Restaurant and catering services (including takeaway food and napkins but excluding alcoholic drinks)
- Food for babies and infants
- Tourist services
- Sport facility-use services
Read a January 2022 report [PDF 90 KB] prepared by the KPMG member firm in Bulgaria
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.