The Bulgarian parliament is considering the draft Bill Amending and Supplementing the Value Added Tax Act, which provides for the introduction of a VAT zero rate on certain food, energy, and medical product supplies. This includes supplies of:

• basic food products and beverages;
• water and natural gas, electricity, and central heating;
• medicinal products and medical devices, as well as medical equipment, aids, and other devices, usually intended for the alleviation or treatment of a disability, for the exclusive personal use of persons with disabilities, including the repair of such goods, and the supply of child car seats.

As drafted, the VAT zero rate would come into force on 1 April 2022.