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Commentary

The general rules (Bulgaria)


5 Bulgaria

The general rules (Bulgaria)

The general rule for services supplied to overseas (ie non-Bulgarian established) business customers is:

  1. Ìý

    •ÌýÌýÌýÌý Bulgarian VAT does not apply; and

  2. Ìý

    •ÌýÌýÌýÌý any VAT accounting

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