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Home / Tolley's EU and Global VAT / 5 Bulgaria / Appendix 5D: VAT reduced rates (Bulgaria)

Appendix 5D: VAT reduced rates (Bulgaria)

5 Bulgaria

9% rate

A reduced rate of VAT of 9% is applied in Bulgaria to the following:

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•�� Accommodation provided at hotels and similar establishments, including the provision of holiday accommodation and letting of places for camping sites or caravan sites.

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Small business exemption (Greece)

Tour operators margin scheme (Sweden)

Tour operators margin scheme (Romania)

Liability for GST and pricing (Australia)

Margin schemes: second-hand goods, and global accounting (France)

VAT withholding (Ecuador)

Simplified invoices (Nepal)

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Penalties and interest (Estonia)

Consignment and call-off stock (Croatia)

Finland - VAT submission guide

Time of supply – tax points (Australia)

Lithuania - VAT registration guide

Credit notes (Belgium)

Zero-rated supplies (Pakistan)

Refunds of VAT to tourists (Saudi Arabia)

Greece - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)