Recent tax legislative amendments

Summary of all recent tax developments in Bulgaria that shall take effect in 2018

Following adoption of the latest amendments in the Tax and Social Security Procedure Code („TSSPC“) promulgated in State Gazette issue 92 from 17.11.2017 and in the Law on Value Added Tax (“LVAT”) promulgated in State Gazette issue 97 from 5.12.2017, in force as of 2018, the more important changes in the tax laws have been outlined herein below. Furthermore, amendments in the Law on Local Taxes and Fees (“LLTF”), which will change the way household waste fees are determined, will take effect as of 01.01.2020.

The full summary can be found HERE