The Extended Scope of the Reduced VAT Rate in Bulgaria

S. Krastanov

Found an issue? Give us feedback

International VAT Mo...arrow_drop_down

International VAT Monitor

Article . 2020 . Peer-reviewed

Data sources: Crossref

The Extended Scope of the Reduced VAT Rate in Bulgaria

descriptionPublicationkeyboard_double_arrow_right Article 04 Nov 2020 English Publisher:IBFDJournal:International VAT Monitor, volume 31 (issn: 0925-0832, eissn: 2352-9210,

Copyright policy )

Authors: S. Krastanov;

doi: 10.59403/3s3n46f

The Extended Scope of the Reduced VAT Rate in Bulgaria

- Summary
- Metrics

Abstract

Bulgaria used to apply a reduced 9% VAT 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.

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	0
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average