народно събрание парламент
народно събрание парламент / БГНЕС
The measure will be effective between December 1, 2020 and December 31, 2021
Bulgaria's National Assembly passed conclusively amendments to the Value Added Tax Act, reducing the VAT rate for food cooked at and delivered by restaurants from the standard 20 per cent to 9 per cent, effective between December 1, 2020 and December 31, 2021, BTA reports.

According to another revision of the law, a person established in the territory of the EU, registered for VAT and registered in an EU Member State other than Bulgaria to carry out distance sales of goods imported from third countries is now entitled to deduct input tax according to the standard rules for goods and/or services whose place of transaction is in the territory of Bulgaria.

A person who is not established in Bulgaria but is registered in another EU Member State to apply a Union scheme, a non-Union scheme or a scheme for distance sales of goods imported from third countries and who has failed to charge VAT for supplies whose place of transaction is in the territory of Bulgaria will be liable to a fine.