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Bulgaria: Deferred deadline for reportable cross-border tax arrangements (DAC6)

Bulgaria: Reportable cross-border tax arrangements

The deadline in Bulgaria for filing information regarding reportable cross-border tax arrangements, pursuant to an EU directive on mandatory disclosure of cross-border arrangements (known as “DAC6”), has been deferred by six months.


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Also, the deadline for providing financial information for fiscal year 2019 by reporting financial institutions is deferred.

With the amendments, the deadlines for filing information about reportable cross-border tax arrangements by consultants or subject taxpayers have been revised according to the following schedule:

  • 28 February 2020—for disclosure of information on reportable cross-border tax arrangement, the first step of which was implemented in the period between 25 June 2018 and 30 June 2020
  • 1 January 2021—the 30-day period for disclosure of information on reportable cross-border tax arrangements that were made available for implementation, were ready for implementation or when the first step of their implementation was made in the period between 1 July 2020 and 31 December 2020
  • 30 April 2021—when the reportable cross-border tax arrangement represents a marketable arrangement

The timing for the first exchange of information between competent authorities of the EU Member States is also extended by six months.

Read an August 2020 report [PDF 106 KB] prepared by the KPMG member firm in Bulgaria

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