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Bulgaria introduces VAT adjustments on uncollectible receivables

12/01/2023

As a result of amendments to the Value Added Tax Act (VATA) that went into force on 1 January 2023, taxpayers in Bulgaria will be able to reduce the tax base of their supply in the event of total or partial non-payment by customers, thus allowing taxpayers to...

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Authors

Portrait ofAlexander Rangelov
Alexander Rangelov
Senior Associate
Sofia
Portrait ofNikola Neydenova
Nikola Naydenov
Junior Associate
Sofia