Treatments of food vouchers in Bulgaria

More precisely, the existence of different VAT rates for food products which the vouchers may be used for (e.g. 9% VAT rate for baby food) implies that food vouchers would be classified as multipurpose vouchers since, at the time of their issuing, the amount of the VAT due cannot be determined. In this case, the sale to be performed by voucher operators to employers will not be subject to VAT. Instead, VAT will be chargeable upon the sale of the underlying goods for the purchase of which the vouchers are used.
In practical terms, in 2022 the VAT treatment of food vouchers will not change and they will continue to be treated as means of payment. Also, VAT will be charged upon using the vouchers for buying food and related services in restaurants and commercial sides, as it is the case under the current practice.