Bulgaria: draft VAT Act amendment, not yet law, would limit call-off stock to goods dispatched by 30 June 2028
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Bulgaria as they stand today, see the Bulgaria guide →
- Jurisdiction
- Bulgaria
- Tax
- VAT
- Change type
- Update
- Status
- Proposed
- Impact
- Watch
- Announced
- 23 September 2026
- Effective
- 1 January 2027
- Authority
- Министерство на финансите (Ministry of Finance, Bulgaria)
- Systems
- ERP, Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Businesses using the call-off stock arrangement for goods moved to Bulgaria, and the Bulgarian customers receiving them.
Identify call-off stock flows to other EU states and plan to move them to the transfer-of-own-goods route for goods shipped after 30 June 2028.
ERPTax engineReporting
The Ministry of Finance draft law amending Bulgaria's VAT Act (public consultation 12733, 23 September to 23 October 2026) would implement Directive (EU) 2025/516 on call-off stock: article 15a(2)(1) would apply the call-off stock arrangement only to goods dispatched or transported no later than 30 June 2028, for a phased abolition of the regime. The motives state that for supplies begun under the arrangement by that date the existing conditions, including the 12-month period for transfer of ownership, continue to apply. The draft's general commencement date is 1 January 2027.
What changed in detail
This is a draft for public consultation, not law. The Ministry of Finance draft law amending Bulgaria’s VAT Act (public consultation 12733, 23 September to 23 October 2026) would implement Directive (EU) 2025/516 on call-off stock. Article 15a(2)(1) would apply the call-off stock arrangement only to goods dispatched or transported no later than 30 June 2028, phasing the regime out.
The motives state that for supplies begun under the arrangement by that date, the existing conditions, including the 12-month period for transfer of ownership, continue to apply. The draft’s general commencement date is 1 January 2027.
What it means
The text may change after consultation. Suppliers with Bulgarian call-off stock should plan for the arrangement to stop accepting new dispatches after 30 June 2028 and for existing stock to run off under the old conditions.
Proof
В чл. 15а, ал. 2, т. 1 след думите „стоките са изпратени или транспортирани“ се добавя „не по-късно от 30 юни 2028 г.“.In article 15a, paragraph 2, point 1, after the words "the goods have been dispatched or transported" the words "no later than 30 June 2028" are added.
Source snapshot of the official page. Open full size ↗