Bulgaria: CbC reporting procedure, format approved - KPMG Global
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Bulgaria: Country-by-country reporting procedure, format approved

Bulgaria: CbC reporting procedure, format approved

The procedure and form to use in filing country-by-country (CbC) reports in Bulgaria, as well as the related notification rules, were approved on 31 October 2017, with the release of an order by the tax authority.


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The order (ЗЦУ-1410) sets out information to be filed in the CbC report and in a CbC notification filed by taxpayers. The CbC report and notification are to be filed electronically, and the electronic services on the tax authority's website are available no later than 1 December 2017.

The first CbC report is to report information about the taxpayer group for tax years starting in: 

  • 2016 if the CbC report is submitted by the ultimate or surrogate parent company or 
  • 2017 if the CbC report is submitted by a constituent entity of the group

Thus, if the CbC report is submitted by the ultimate or surrogate parent company that is a tax resident of Bulgaria, the first CbC report for the fiscal year starting 1 January 2016 and ending 31 December 2016 must be submitted on or before 31 December 2017.

Also, the due date for submitting the related CbC notification for a reporting fiscal year starting in 2016 is 31 December 2017.


Read a November 2017 report [PDF 182 KB] prepared by the KPMG member firm in Bulgaria

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