April 6 2021

Bulgaria Clarifies Excise Duties Documentation Requirements

Source: IBFD Tax Research Platform News

On 2 April 2021, Bulgaria published changes to the regulations for the application of excise duties and the Tax Warehouses Act in the State Gazette. The main amendments concern the following topics:

  • clarifications on the issuing of electronic registered excise tax documents; and
  • documentation requirements for licensed warehouse keepers storing goods released for consumption in other EU Member States.

The full text of the amendments is available here (in the Bulgarian language only).