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Value Added Tax Act

Promulgated, State Gazette No. 63/4.08.2006, effective as from the date of entry into force of the Treaty concerning the Accession of the Republic of Bulgaria to the European Union - 1.01.2007, amended, SG No. 86/24.10.2006, effective as from the date of entry into force of the Treaty of Accession of the Republic of Bulgaria to the European Union - 1.01.2007, supplemented, SG No. 105/22.12.2006, effective as from entry into force of the Treaty of Accession of the Republic of Bulgaria to the European Union - 1.01.2007, amended and supplemented, SG No. 108/29.12.2006, effective 1.01.2007, Judgment No. 7/23.04.2007 of the Constitutional court of the Republic of Bulgaria - SG No. 37/8.05.2007, amended, SG No. 41/22.05.2007, amended and supplemented, SG 52/29.06.2007, effective 1.11.2007, amended SG No. 59/20.07.2007, effective 1.03.2008, amended and supplemented, SG No. 108/19.12.2007, effective 19.12.2007, No. 113/28.12.2007, effective 1.01.2008, SG No. 106/12.12.2008, effective 1.01.2009, supplemented, SG No. 12/13.02.2009, effective 13.02.2009, amended, SG No. 23/27.03.2009, effective 1.11.2009, SG No. 74/15.09.2009, effective 15.09.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.01.2010, SG No. 94/30.11.2010, effective 1.01.2011, amended, SG No. 100/21.12.2010, effective 1.07.2011, amended and supplemented, SG No. 19/8.03.2011, effective 8.03.2011, amended, SG No. 77/4.10.2011, amended and supplemented, SG No. 99/16.12.2011, effective 1.01.2012, SG No. 54/17.07.2012, effective 17.07.2012, SG No. 94/30.11.2012, effective 1.01.2013

__________

*Note: An update of the English text of this Act is being prepared

following the amendments in SG No. 103/28.12.2012

Text in Bulgarian: Закон за данък върху добавената стойност

PART ONE
GENERAL DISPOSITIONS

Purpose of Act

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