AMENDMENTS published in the State Gazette provide that foreigners will be reimbursed Value Added Tax (VAT) at the border in the event that they have made a purchase of 300 leva recorded on the same invoice.
The previous ceiling was 500 leva.
According to the amendments, published at the end of December, shops selling to foreigners with a right to reimburse VAT have to report an annual turnover of 250 000 leva, rather than the previous 500 000 leva.
Foreign companies will be reimbursed VAT on services related to education, hotel-keeping, and marketing.
Foreign companies will be reimbursed VAT on invoice costs exceeding 250 leva in a calendar year.