Changes in VAT rates in Bulgaria

Similar to what is happening in other European countries, in Bulgaria, we can see some reductions in certain categories in terms of VAT rates. A 9% VAT rate will be applied to certain items and services. It is published in the Bulgarian Official Gazette as Decree No. 304, and this will be applied until the end of December 2023.

 

The 9% reduced VAT rate covers the following measures:

• Delivery of electronic books (excluding educational books, children’s books, coloring books, and even handwritten music editions)
• Periodical printed works (magazines and newspapers)
• Supplies of foods for babies, baby diapers, and baby hygiene kits
• Accommodation services are given in hotels and similar establishments, which include the provision of holiday accommodation and renting out places like camping sites or caravans.