The changes in the tax legislation, set in a package in the Law for amendment and supplement of the VAT Act, were finally adopted at the second reading.

According to the final text of the normative act, the VAT rate for home delivery of food prepared in restaurants becomes 9% from December 1 and will be applied in this amount until December 31, 2021. This is the third reduction in the tax burden for the restaurant industry after as initially a lower value added tax was regulated for the food prepared and consumed in the establishments, and consequently for the beer and wine consumed in the restaurants.

The press release on the website of the National Assembly also summarizes that with the voted changes a taxable person who manages an electronic interface and is registered under the law will keep an electronic register of supplies for which he is considered a supplier and the supply of telecommunications services, radio services - and television broadcasting or electronic services in which it participates. According to the changes in the provisions, it is also regulated that the special regime for declaration and deferred payment of VAT on import may be applied by a taxable person who on the date of import presents to the customs authorities goods in the form of consignments with own value not exceeding BGN 150 euros, as well as non-excise goods.

More changes in the tax legislation are set in the TFP of the law. Amendments to the texts of the CITA increase the amount of non-taxable social expenses for food vouchers from BGN 60 to BGN 80. Social expenses for contributions and premiums for the additional social insurance and life insurances are also exempt from taxation. There will be changes in the deadlines in the tax calendar for next year. Regarding the taxation of the income of individuals, a new tax relief is provided - for expenses for repairs and improvements of one's own home, but under certain conditions.

There is an important change for the business in Ordinance H-18 in connection with the use of SUPTO - the requirements for the software for sales management in a commercial site will be applied at will.

The promulgation of the final version of the normative act in the State Gazette is forthcoming.