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.
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:
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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