June 2020 / Bulgaria

June 24 2020

COVID-19 Pandemic: Reduced 9% VAT Rate for Books and Restaurant Services – Clarifications Published

As a result of the COVID-19 pandemic, from 1 July, 2020 a temporary reduced 9% VAT rate for books and restaurant services will apply until 31 December, 2021. The National Revenue Agency has published the following clarifications for the application of the 9% rate for restaurant services:
  • food zones in commercial centers will be allowed to apply the 9% VAT rate for food unless it is ordered for take away;
  • catering services may also apply the 9% VAT rate when the supply of food is accompanied by other services; and
  • supplies of food in shops and vending machines will remain subject to the standard 20% VAT rate.