Changes in the reduced VAT rate W9

The value added tax is 9 percent for the following goods and services:

Delivery of an accommodation service provided in hotels and sites for camping or caravans, on the territory of Bulgaria.?

Delivery of books on physical copy or carried out electronically, newspapers and magazines, excluding publications that are intended for advertising and publications that are composed of video content or musical content.

Supplies of food suitable for babies or young children, baby nappies and similar baby hygiene products.

The Value Added Tax Amendment Act takes effect from 1 January 2023, part of the changes from 1 January 2024.

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