Implementation of the EU VAT “Quick Fixes” in Bulgaria

The EU VAT “quick fixes” provide simplifications for EU cross-border trade in goods by introducing harmonized rules with respect to the conditions and requested evidence to obtain an exemption of intra-Community supplies, call-off stock arrangements, and successive supplies of goods (chain transactions). Bulgaria has introduced these rules in its Value Added Tax Act and they are applicable from 1 January 2020. In this article, the author provides an overview of implementation of the quick fixes in Bulgaria and highlights the differences as compared to the rules applied until the end of 2019.