The extended scope of the reduced VAT rate in Bulgaria recurso electrónico Svetlin Krastanov
By: Krastanov, Svetlin
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Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | REDUCCIONES TRIBUTARIAS | PANDEMIAS | CORONAVIRUS | BULGARIA
In:
International VAT Monitor v. 31, n. 6, 2020Summary: Bulgaria used to apply a VAT reduced 9% rate only for accommodation services in hotels and similar establishments. However, as a COVID-19 emergency measure, recently the country extended the scope of application of the reduced VAT rate. It is now applied temporarily also to other goods and services. In this article, the author discusses recent developments on this topic in Bulgaria with the relevant ECJ case law as a background.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2020/6-4 (Browse shelf) | Available | IVM/2020/6-4 |
Disponible únicamente en formato electrónico.
Resumen.
Bulgaria used to apply a VAT reduced 9% rate only for accommodation services in hotels and similar establishments. However, as a COVID-19 emergency measure, recently the country extended the scope of application of the reduced VAT rate. It is now applied temporarily also to other goods and services. In this article, the author discusses recent developments on this topic in Bulgaria with the relevant ECJ case law as a background.
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