Call-Off Stock Simplification in Bulgaria – Possible or Not?

Journal
Krastanov, S.
Bulgaria; European Union
International VAT Monitor 2019 (Volume 30), No. 5
PriceUSD 45

The call-off stock simplification can provide benefits for both suppliers and recipients in the cross-border movement of goods within the European Union. Bulgaria is one of the Member States that apply this arrangement. In this article, the author provides an overview of the current regime in Bulgaria and how it is expected to change from the beginning of 2020.