The Budgetary and Finance Commission of the parliament is currently discussing some amendments in corporate income tax, VAT and social security sectors those will be planned for voting by the parliament. Bulgaria will take advantage from the transitional period provided by Commission Regulation (EC) 1998/2006 on the application of articles 87 and 88 of the TFEU to de minimis aid and the de minimis aid shall apply from January 1, 2014 to June 30, 2014. Directive 2008/8/EC amends EU VAT Directive (2006/112) in respect of digital services will be implemented by initiating the VAT mini one-stop-shop rules (MOSS). From January 1, 2015, digital services in business-to-consumer (B2C) scenarios will be taxed at the place where the customer has his permanent address or usually resides. The Tax and Social Security Proceeding Code will be changed to accept individuals to submit their tax returns by using a personal identification code (PIC) issued by the National Revenue Agency.
Bulgaria – Norway DTA signed
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