Bulgaria's National Revenue Agency (NRA) has published a clarification on the extension of the reduced 9% VAT rate to books. The rate was temporarily extended to books and certain other supplies with effect from 1 July 2020 to 31 December 2021.
The clarification provides that the 9% VAT rate applies for books supplied on physical media, supplied electronically, or both, including textbooks, cognitive books and teaching aids, children's illustrated books for drawing or coloring, and printed…