April 7 2021

Bulgaria Implements New VAT Rules on E-Commerce

Source: IBFD Tax Research Platform News

On 2 April 2021, Bulgaria officially introduced amendments to the regulations for application of the Value Added Tax (VAT) Act. The main amendments concern the following topics:

  • introduction of details of the application of new EU VAT rules for e-commerce coming into force in 2021; and
  • implementation of Council Directive (EU) 2020/1756 of 20 November 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the identification of taxable persons in Northern Ireland.