Amendments to regulations for applying VAT act | KPMG | GLOBAL
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Bulgaria: Amendments to regulations for applying VAT Act

Amendments to regulations for applying VAT Act

The regulation for applying the Value Added Tax (VAT) Act, effective 21 March 2017, received significant changes in the state gazette. The amendments relate to:


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  • The proportional input VAT deduction
  • The adjustments of the initially deducted input VAT
  • The calculation of the pro-rata coefficient
  • The VAT exemption of supplies involving international transport
  • Annex 6 submission
  • The period of exercising the right of input VAT deduction by a successor in a merger
  • The special VAT regime for taxation of single tourist services
  • The tax base of free-of-charge supply of services with goods not qualifying as non-current assets


Read an April 2017 report [PDF 144 KB] prepared by the KPMG member firm in Bulgaria: Amendments to the Regulations for Application of the VAT Act

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