The Bulgarian parliament is considering a draft bill amending and supplementing the Value Added Tax Act, which was submitted on 27 November 2020 and includes measures regarding the VAT treatment of supplies made to and from the UK and Northern Ireland following the Brexit transition period ending 31 December 2020. This includes that the UK will be considered a third (non-EU) country for VAT purposes with effect from 1 January 2020. Northern Ireland, however, will be considered a territory of …