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Bulgaria LI

An amendment to Bulgaria's VAT Act has been adopted concerning the provision of supplies in stages. If an agreement for a supplier to deliver in stages specifies so, then each completed stage will be considered a separate supply. This amendment applies to the supply of services as well as to goods.
Country-by-country reporting (CbCR) was implemented in Bulgarian legislation via the Act to Amend and Supplement the Tax and Social Security Procedure Code (TSSPC), which was published in issue 63 of the State Gazette on August 4 2017.
Panayiotis Diallinas Moldova has recently clarified certain requirements relating to the taxation of dividends distributed during the period 2008-15 to residents of Bulgaria, in the context of the applicable double tax treaty concluded between the two countries in 1998.


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