As previously reported, Bulgaria has provided a temporary extension of the 9% reduced VAT rate to certain supplies from 1 July 2020 to 31 December 2021 due to COVID-19, including for restaurant and catering services. The National Revenue Agency has recently clarified the application of the reduced rate, including that it applies for dine-in restaurant services, as well as for dining areas in shopping centers unless the food is ordered for takeout (packaged for home consumption). It is also c…