{"data":{"definition":{"key":"vat_reduced_rate","category":"vat","name_en":"VAT reduced rate","name_bg":"Намалена ставка на ДДС","name_bg_def":"Намалената ставка на ДДС","description_en":"Permanent reduced VAT rate under Art. 66a ЗДДС — hotel and similar accommodation, books and textbooks, baby food and baby hygiene products. Temporary reductions (Art. 66b, e.g. restaurants) are not included.","description_bg":"Постоянна намалена ставка на ДДС по чл. 66а ЗДДС — настаняване в хотели и подобни заведения, книги и учебници, детски храни и хигиенни продукти. Временните намаления (чл. 66б, напр. ресторанти) не са включени.","unit":"percent"},"history":[{"id":15,"key":"vat_reduced_rate","year":2026,"value_num":9,"value_text":null,"value_text_bg":null,"currency":null,"valid_from":"2026-01-01","valid_to":null,"legal_basis":"ЗДДС, чл. 66а, ал. 1","source_name":"Закон за данък върху добавената стойност","source_url":"https://lex.bg/laws/ldoc/2135533201","verified":0,"verified_at":null,"notes_en":"Rate verified; scope per year pending verification.","notes_bg":"Ставката е потвърдена; обхватът подлежи на проверка."},{"id":14,"key":"vat_reduced_rate","year":2025,"value_num":9,"value_text":null,"value_text_bg":null,"currency":null,"valid_from":"2025-01-01","valid_to":null,"legal_basis":"ЗДДС, чл. 66а, ал. 1","source_name":"Закон за данък върху добавената стойност","source_url":"https://lex.bg/laws/ldoc/2135533201","verified":0,"verified_at":null,"notes_en":"Rate verified; scope per year pending verification.","notes_bg":"Ставката е потвърдена; обхватът подлежи на проверка."},{"id":13,"key":"vat_reduced_rate","year":2024,"value_num":9,"value_text":null,"value_text_bg":null,"currency":null,"valid_from":"2024-01-01","valid_to":null,"legal_basis":"ЗДДС, чл. 66а, ал. 1","source_name":"Закон за данък върху добавената стойност","source_url":"https://lex.bg/laws/ldoc/2135533201","verified":0,"verified_at":null,"notes_en":"Rate verified; the list of supplies it covers in each year (accommodation, books, restaurants, baby food) is pending verification.","notes_bg":"Ставката е потвърдена; обхватът на доставките по години подлежи на проверка."}]},"meta":{"site":"BG Ledger","license":"https://bgledger.com/license.xml","generated_at":"2026-08-26T10:42:35.095Z"}}