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Commentary

Appendix 5C: VAT zero rate (Bulgaria)

5 Bulgaria

The zero rate of VAT is applied in Bulgaria to the following:

  1. Ìý

    •ÌýÌýÌýÌý Supplies of goods dispatched or transported to a destination outside the EU territory.

  2. Ìý

    •ÌýÌýÌýÌý International transport of passengers.

  3. Ìý

    •ÌýÌýÌýÌý International transport of goods.

  4. Ìý

    •ÌýÌýÌýÌý Supplies linked to international

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