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Bulgaria: Mandatory disclosure rules, effective 1 July 2020

Bulgaria: Mandatory disclosure rules

Mandatory rules for disclosing information to the tax authorities in relation to reportable cross-border tax arrangements are effective 1 July 2020.


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The new mandatory disclosure rules are included in amendments to the tax law and were published in the official gazette no. 102 (31 December 2019).

The new measures transpose DAC 6 (Council Directive 2018/822) in Bulgaria’s national legislation. The law provides for disclosure of information on certain cross-border tax arrangements to the tax authorities and for the subsequent exchange of this information between the tax administrations of EU Member States.

The new reporting obligations are effective 1 July 2020.

Additionally, cross-border tax arrangements, whose first step was implemented in the period from 25 June 2018 to 30 June 2020 must be reported by 31 August 2020.

Read a February 2020 report [PDF 64 KB] prepared by the KPMG member firm in Bulgaria

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