Bulgaria has amended its VAT Act to introduce new regimes for goods supplied with installation by EU suppliers and for small enterprises, effective 1 January 2026. The changes remove the reverse‑charge obligation for goods assembled or installed by EU‑based foreign suppliers and establish two special schemes for small businesses to align with the EU VAT Directive.
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VatCalc · about 15 hours ago
Bulgaria has amended its VAT Act to require foreign EU suppliers to register for Bulgarian VAT and charge local VAT on supply and install contracts, effective 1 January 2026. The change replaces the previous reverse‑charge mechanism, aligning with the EU place‑of‑supply rule. Bulgarian customers will receive VAT‑charged invoices, and suppliers must update contracts and invoicing systems accordingly.
LinkedIn Article by Paweł Mikuła · 3 days ago
The CJEU ruled that a lawyer providing free legal assistance who receives a fee from the opposing party upon a successful outcome is considered a VAT taxable person. The court held that the lawyer's fee constitutes a supply of services for consideration, subject to VAT under the EU VAT Directive. This decision clarifies that such fees are taxable even when paid by a third party.
VATCalc · 8 days ago
Bulgaria will adopt the euro on 1 January 2026, triggering new VAT thresholds expressed in euros. The National Revenue Agency will enforce price monitoring and dual‑pricing rules to prevent profiteering during the currency transition.
EY Global Tax News · about 4 hours ago
Turkiye’s Presidential Decree No. 10813, published 7 January 2026, abolishes simplified customs declarations for B2C e‑commerce shipments valued at €30 or less, effective 6 February 2026. All such imports must now use regular customs procedures, and products up to €1500 that are not of commercial quantity require full duty declaration and necessary permits. Medicines and food supplements under prescription up to €1500 remain exempt from the €30 limit but are subject to fixed duty rates and potential special consumption tax.
BDO · about 5 hours ago
The EU General Court clarified that simplified triangulation can be used in four-party supply chains if the third party has disposal power, even when goods are delivered to a fourth party. Dutch policy confirms this but adds an establishment requirement for party C, which may be overridden by the EU VAT Directive. The ruling also allows Member States to refuse the scheme in cases of VAT fraud.
Bloomberg Tax · about 6 hours ago
The UK First‑Tier Tax Tribunal clarified that caregivers supplied to nursing and residential care homes are not VAT‑exempt unless they are registered medical professionals or supervised as required. The tribunal found that the taxpayer's services did not meet the exemption criteria and no other exemptions applied. The decision was issued on 16 December 2025.