For the purpose of calculating the VAT own resources base from 1 January 2019 to 31 December 2023, Bulgaria is authorised to use approximate estimates in respect of international transport of passengers as referred to in point 10 of part B of Annex X to Directive 2006/112/EC.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 1 of Commission Implementing Decision (EU, Euratom) 2019/2002 of… (LawPlayer, data as of 2026-07-04)