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Commentary

General (Bulgaria)

5 Bulgaria

General (Bulgaria)

Bulgarian VAT applies at the standard rate of 20% to any supply of goods or services made in Bulgaria other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 5.39);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 5.42);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see 5.43);

  4. Ìý

    •ÌýÌýÌýÌý supplies by non-taxable persons (see 5.44); and

  5. Ìý

    •

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