VAT for Home Food Deliveries Is 9% from 1 December

As of today, the reduced VAT rate for home food deliveries enters into force. The indirect levy will be 9% instead of the 20% that applies to most goods and services in the country,

This is yet another tax relief for the restaurant industry during the year because of the Covid-19 crisis.

There is a lower VAT rate for a number of other businesses - for example, gyms, but they are currently closed. Lower is the rate on paper products and children's diapers and purees.

Because of the reliefs VAT Act has become one of the most frequently amended laws this year. However, the changes have not been completed, as President Rumen Radev's veto is expected to be published in the State Gazette today. It concerns fast loans, the regulation of which was changed precisely through this law.

Although the double increase of the principle sum in case of arrears was quickly abolished through next year's Budget Act, the legal collision remained.

The law is about to see another change beyond the presidential veto, namely the introduction of a zero VAT rate for Covid-19 vaccines.