Bulgaria Changes Rules For VAT Refunds

Bulgaria has published the Ordinance amending Ordinance No. Н-9 of 2009 on the refund of VAT to taxable persons established in another EU Member State. The amendments concern the treatment of Northern Ireland following Brexit, including new rules for the refund to taxable persons established in Northern Ireland. The amendments also provided new rules regarding VAT refunds from 1 July 2021 in relation to the new EU e-commerce rules for distance sales of goods and supplies of goods facilitated by electronic interfaces under the Union scheme, as well as distance sales of goods under the scheme for goods imported from third (non-EU) countries or territories.