Bulgaria Extends the Scope of the Reduced 9% VAT Rate

On 11 August 2020 changes in the Value Added Tax Act were promulgated in the State Gazette introducing further extension of the scope of supplies for which the VAT rate of 9% will be applied:

• Beer and wine provided as part of restaurant and catering services
• The use of certain sport facilities
• Tour operators’ services, incl. organization of excursions with random bus transport
  

The changes will apply retrospectively – as of 1 August 2020 and for a limited period until 31 December 2021.