Following the adoption of various VAT amendments, the Revenue Agency has published a notification on 11th January 2017 regarding the obligation for non-legal entities to register for VAT if at least one partner is registered under Bulgarian law. Non-legal entities have to register within 14 days from the date of the agreement setting up the non-legal entity. Non-legal entities established before 1st January 2017 that have a VAT-registered partner but are not registered for VAT purposes themselves must apply for VAT registration by 31st January 2017. The VAT registration date of those non-legal entities will be the date of receipt of their registration.