On 20 March 2020, changes to the regulations for the application of the Value Added Tax (VAT) Act were published in the State Gazette. The amendments are effective as from 20 March 2020. The document is available here (in Bulgarian only).
More specifically, the amendments introduce the following changes:
- changes to the format and technical requirements for e-filing of the main VAT reporting documents - VAT returns, sales and purchases ledgers, and EC sales listing, i.e. VIES returns (effective from 29 February 2020);
- changes to the forms for application for VAT registration and deregistration (effective from 29 February 2020);
- new registers and electronic filing requirements for goods under the recently introduced call-off stock simplification (effective from 1 January 2020). The amendments introduce specific rules for declaring the call-off stock arrangement in the monthly VAT return and the sales and purchases ledger.