On 15 April 2022, Parliament is considering a bill to ratify the Multilateral Convention Implementing Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI). After the internal ratification process is complete, Bulgaria must deposit its instrument of ratification in order to put the MLI into effect for its covered agreements.
Related Posts

Bulgaria amends tax procedure code to implement DAC8 and DAC9, revise transfer pricing rules
Bulgaria's government has promulgated the Law amending the Tax and Social Security Procedure Code (TSSPC), published in
Read More
Bulgaria proposes 33% windfall tax in 2027 draft budgetary plan
Bulgaria submitted its Draft Budgetary Plan for 2027 to the European Commission and the Eurogroup on 15 October 2026.
Read More
Bulgaria consults ViDA-aligned VAT rules and e-invoicing
Bulgaria's Ministry of Finance opened a public consultation on 23 September 2026 on the Draft Law on Amendments to the
Read More
Bulgaria consults on Pillar Two safe harbour package
Bulgaria's Ministry of Finance opened a public consultation on 23 September 2026 on a draft law on Amendments and
Read More
Bulgaria introduces new transfer pricing rules aligned with OECD guidelines
Bulgaria's new Ordinance on Transfer Pricing Methods Application (the New Ordinance) entered into effect on 1 January
Read More
Bulgaria proposes convention update for Pillar Two taxes
The Bulgarian National Assembly on 1 September 2026 accepted for consideration Bill No. 52-602-02-16, which would amend
Read More