The Extended Scope of the Reduced VAT Rate in Bulgaria

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.