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Bulgaria ends restaurant VAT cut 2025

2025 budget ends COVID VAT cut to 9% for restaurant and catering services

The Bulgarian 2025 budget has withdrawn the temporary reduced VAT rate of 9% on restaurant services from 1 January 2025. The measure was first introduced in July 2020. The cut also included bread and flour.

The rise will raise BGN 400 million.

Dec 2023 MP’s back extending temporary VAT rate cut introduced at height of COVID pandemic

Bulgarian Members of Parliament have extending the COVID-19 temporary VAT rate cuts for restaurants, tourism and gyms. The reduction from 20% to 9% was due to run out on 31 December 2023.

The new schedule is:

  • Tour operators, sport events and bread 9% VAT until 30 June 2024; and
  • Restaurant and catering services 9% until 31 December 2024

Dec 2022: Continuing COVID-19 disruption extension of VAT support for key sectors till 31 December 2023

Bulgaria is to extend for the third time  its cut in VAT for a range of services heavily affected by the continuing coronavirus crisis. The reduction from the standard rate to 9% will continue for the whole of 2023.

July 2020 cut now to last to 31 December 2023

Bulgaria had extended range of supplies from the standard VAT rate of 20% to the reduced VAT rate of 9%. This was to apply between 1 July 2020 and 31 December 2023. The tax break is designed to help key sectors during the coronavirus pandemic emergency.

The supplies now subject to the reduced rate include:

  • Catering and restaurant services
  • Tourism services
  • Books and textbooks
  • Baby foodstuffs and supplies
  • Sports facilities and gyms

Accommodation, hotels and other overnight stay services are already at 9% reduced VAT rate.

You can verify any global VAT and GST rates via our global rate pages.

2026 Global VAT changes

2026
2026 Europe VAT registration and Intrasat threshold
1 Oct 2026 Poland Various VAT compliance updates
1 Oct 2026 North Macedonia E-invoicing mandate
1 Oct 2026 Moldova B2B e-invoicing mandate
1 Oct 2026 Uruguay Tourism VAT cut ends
1 Oct 2026 Bolivia Latest e-invoicing reforms
30 Oct 2026 UAE e-invoicing pilot deadline
1 Nov 2026 EU EU Customs €2 handling fee e-commerce parcels
1 Nov 2026 Japan Consumption Tax refund reforms
12 Dec 2026 Uzbekistan E-commerce goods and digital services reforms
31 Dec 2026 Philippines E-invoicing first wave mandate
2027
1 Jan 2027 EU ViDA Single VAT Registration first phase
1 Jan 2027 Germany Large companies e-invoicing compulsory
1 Jan 2027 Italy New Consolidated VAT Code
1 Jan 2027 Spain Certified electronic invoicing requirements
1 Jan 2027 Sweden OSS updates
1 Jan 2027 Slovakia B2B e-invoicing mandate
1 Jan 2027 Slovakia VAT rates update
1 Jan 2027 Belgium 3% Digital Services Tax
1 Jan 2027 Portugal SAF-T Accounting becomes mandatory
1 Jan 2027 Portugal QES digital invoice mandate
1 Jan 2027 Estonia Mandatory B2B e-invoicing
1 Jan 2027 Estonia ESL and VAT return combined
1 Jan 2027 Czechia Electronic Reporting of Sales
1 Jan 2027 Hungary eVAT mandatory
1 Jan 2027 Croatia 2nd phase e-invoicing mandate
1 Jan 2027 Cyprus End temporary zero-rating of basic foodstuffs
1 Jan 2027 San Marino B2B e-invoicing extension
1 Jan 2027 Guernsey Implementation of 5% GST
1 Jan 2027 Norway Digital Bookkeeping mandate
1 Jan 2027 Serbia e-invoicing reforms
1 Jan 2027 Tajikistan VAT cut to 13%
1 Jan 2027 Ukraine SAF-T for all taxpayers
1 Jan 2027 UK Introduction of CBAM levy
1 Jan 2027 US California sales tax on digital services
1 Jan 2027 US Colorado expands sales tax on digital goods / services
1 Jan 2027 Vietnam 2% temporary VAT cut ends
1 Jan 2027 UAE Mandatory e-invoicing
1 Jan 2027 Malaysia Small businesses e-invoicing
1 Jan 2027 Liberia implementation of VAT
1 Jan 2027 Brazil VAT Split Payments introduction
31 Jan 2027 Greece Mandatory e-invoicing mandate
1 Apr 2027 UK HMRC VAT Assist launched
1 April 2027 North Macedonia e-Faktura mandate
1 Apr 2027 Oman B2B e-invoicing mandate
10 Apr 2027 Gibraltar Transaction Tax rise
1 July 2027 Portugal Expansion pre-filled VAT returns
1 Jul 2027 US South Dakota sales tax rises to 4.5%
1 Sep 2027 France Phase 2 mandatory e-invoicing
21 Sep 2027 EU New customs code including deemed importer
6 Oct 2027 Spain B2B e-invoicing & e-reporting
1 Oct 2027 US Washington DC sales tax rise
2028
Jan 2028 EU DAC7 digital marketplace reporting overhaul
Jan 2028 Germany Small companies e-invoicing
Jan 2028 Belgium Near real-time transaction reporting
Jan 2028 Luxembourg B2B e-invoicing rollout
Jan 2028 Denmark Food VAT rate cut
Jan 2028 Bulgaria E-invoicing and e-reporting mandate
1 Jan 2028 Switzerland Potential VAT rise to 8.8%
Jan 2028 Sweden Food VAT rate returns to 12%
Jan 2028 Switzerland VAT rise to 8.5% proposal
1 Jan 2028 Slovenia B2B e-invoicing mandate
1 Jan 2028 Latvia B2B e-invoices mandated
1 Jan 2028 Lithuania B2B e-invoice mandate
1 Jan 2028 Norway B2B e-invoicing and digital bookkeeping mandate
1 Jan 2028 Gibraltar 15% Transaction Tax implementation
1 Mar 2028 EU EU Customs Reforms
1 Mar 2028 EU €150 import consignment threshold removed
1 Mar 2028 EU IOSS incentives for marketplaces
1 Mar 2028 EU Securing IOSS - unique transaction number
1 Apr 2028 Japan Withdrawal e-commerce parcel Consumption Tax exemption
10 Apr 2028 Gibraltar Transaction Tax rise
Jun-Jul 2028 EU EU Customs reforms
1 Jul 2028 EU ViDA Transfer of Own Goods extension of OSS
1 Jul 2028 EU Call-off stock VAT simplification ends
1 Jul 2028 EU Harmonisation of B2B Reverse Charge rules
1 Jul 2028 EU Withdrawal Special Arrangements import VAT option
1 Jul 2028 EU VAT obligations for foreign e-commerce sellers & marketplaces
Jul 2028 Luxembourg Large business e-invoicing mandate
6 Oct 2028 Spain 2nd wave e-invoicing mandate
6 Oct 2028 Spain VERI*FACTU certified e-invoicing software
1 Nov 2028 Ireland Domestic e-reporting & e-reporting first phase
2029
1 Jan 2029 Bosnia B2B e-invoicing mandate
1 Apr 2029 UK B2B e-invoicing mandate
2030
Jan 2030 EU Accommodation & travel platforms deemed supplier for VAT
Jan 2030 Norway Digital Bookkeeping mandate
Jan 2030 South Africa E-invoicing mandate potential
1 Jul 2030 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jul 2030 EU Structured e-invoices supersede paper invoices
1 Jul 2030 EU EC Sales lists replaced by Digital Reporting Requirements
1 Jul 2030 EU ViDA 10-day limit e-invoice intra-community supplies
1 Jul 2030 EU Central VIES ViDA database
1 Jul 2030 Germany e-reporting domestic transactions
Jul 2030 Netherlands Proposed e-invoicing mandate
2031
1 Jan 2031 Ireland End of temporary VAT cut on energy
1 Jul 2031 Netherlands domestic e-reporting mandate
2032
1 Jul 2032 EU Digital VAT exemption certificate
2035
1 Jan 2035 EU Harmonisation to ViDA e-invoicing standards

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