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Bulgaria Exempts Medical Products Used in Clinical Trials from VAT

|Approved Changes|Bulgaria
Bulgaria

Bulgaria published Regulations for amending and supplementing the Regulations for the implementation of the Value Added Tax Law in the Official Gazette on 26 July 2022. Among other things, the regulations provide a VAT exemption for supplies of medical products for clinical trials and the performance of clinical trials for medical products aimed at the prevention, diagnosis, and treatment of diseases for which therapeutic options are limited or non-existent and from which significant therape…

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