Bulgaria: Government announced several tax relief measures regarding VAT exemption
07 May, 2020
The Government has taken some tax relief measures regarding Value Added Tax (VAT). These are:
On 4 May 2020, a draft Bill was submitted in the Bulgarian Parliament for introducing a 9% reduced VAT rate from 20% rate to support the restaurant and catering sector, badly affected by the COVID-19 outbreak. Also, this Bill proposes this 9% reduced VAT rate for these sectors applied from 1 June 2020 to 31 December 2021.
On 23 April 2020, through Decree № 80, the Council of Ministers adopts the rules of the exemption from import duties and value-added tax on imports of the territory of the country of goods needed to fight against the effects of the COVID-19 pandemic in 2020, carried out by certain individuals.
Bulgaria’s National Assembly is reviewing a draft law amending and supplementing the Corporate Income Tax Act, submitted on 13 January 2026. The proposal introduces tax measures aimed at promoting electric mobility and research and development
Bulgaria has implemented new rules to support small businesses and align with the European Union (EU) VAT law. The changes, effective 1 January 2026, are part of the Law on Amendments and Supplements to the Value Added Tax Act to the Bulgarian Value
Bulgaria’s National Revenue Agency (NRA) has issued detailed guidance, on 31 December 2025, on how taxpayers should handle tax and social security payments following the country’s adoption of the euro (EUR) from 1 January 2026, replacing the
Bulgaria issued the decree ratifying its new income and capital tax treaty with Malta on 9 December 2025. The agreement, signed on 10 December 2024, aims to prevent double taxation and curb fiscal evasion in income and capital taxes between
Bulgaria’s government announced the withdrawal of its proposed 2026 State Budget, along with the draft Social Security and National Health Insurance budgets, after widespread protests against planned tax and social contribution increases on 2
Bulgaria’s parliament (National Assembly) has approved the Bulgaria-Malta income and capital tax treaty (2024) on 28 November 2025. The treaty aims to prevent double taxation and curb fiscal evasion on income and capital taxes between Bulgaria
