Abstract
Suppliers operating on the Bulgarian market may now claim VAT bad-debt relief based on procedures laid down in the domestic legislation. This is good news. A deep dive into the rules shows, however, quite a lot of “ifs” and “buts” – with some being, in the author’s view, outright incompatible with EU law. Businesses should give careful consideration to the rules’ intricacies and, where necessary, to available legal remedies, so as to be well placed to make proper use of this output VAT adjustment mechanism.
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