Bulgarian Constitutional Court Confirms VAT Liability May Begin Once Registration Threshold is Met

The Constitutional Court of Bulgaria has published Resolution No. 8 of 30 June 2020 concerning whether a taxable person is liable for VAT on taxable supplies prior to registration. In particular, the case concerns the provisions that a taxable person becomes liable for VAT on supplies made as soon as the threshold for registration is met (BNG 50,000) including for service supplies received that are subject to reverse charge, which was challenged by the Supreme Bar Council on constitutional g…