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Bulgaria: VAT changes relating to vouchers, VAT deferral, online sales

Bulgaria: VAT changes relating to vouchers

Changes to the value added tax (VAT) law in Bulgaria introduce rules with respect to the VAT treatment of vouchers.


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  • In instances of a “multi-purpose voucher,” VAT will be imposed on the supplying of goods or services at the time when the voucher is redeemed. 
  • In instances of a “single-purpose voucher,” VAT will be charged when the voucher is issued.

Other changes reflect that the VAT measures allow for possible deferral of VAT accrual on imports of certain chemical products and metals. 

Also, online stores registered with the tax agency in a “special register” will be allowed to issue electronic fiscal receipts for their online sales. 


Read a December 2018 report prepared by the KPMG member firm in Bulgaria

Local taxes, fees

There are changes related to the real estate tax, the vehicle tax, and the garbage collection fee. 

  • Persons liable for real estate tax will not be required to submit tax returns for newly constructed buildings or other immovable property acquired gratuitously or against consideration. The new rules in respect of real estate tax in resort areas have been appealed before the Constitutional Court. 
  • The tax on vehicles will be determined on the basis of property and ecological components. 
  • The introduction of new provisions for the determination of garbage collection fees has been postponed until 2022.


Read a December 2018 report prepared by the KPMG member firm in Bulgaria

Excise tax, tax warehouses

There are new measures concerning the release for consumption of “excisable” products and with respect to joint liability. Amendments concern the rules for excise tax exemption and new provisions for cancellation of incorrectly submitted requests and statements for excise labels. 

Advertising and trading with excise goods, including the online trade, are subject to new rules and restrictions.


Read a December 2018 report prepared by the KPMG member firm in Bulgaria

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