Andorra: General Council approves ratification of tax treaty with Bulgaria
Andorra’s General Council (parliament) approved the ratification of its income and capital tax treaty with Bulgaria, according to an X post on 22 October 2026. Signed on 19 June 2026, the agreement aims to eliminate double taxation and prevent
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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 State Gazette No. 85 on 15 September 2026 under Decree No. 302. The Law transposes Council Directive (EU) 2023/2226 (DAC8) and
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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. Proposed tax measures include a 33% windfall profits tax for companies in certain sectors, personal income tax relief, mandatory
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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 Value Added Tax Law. The draft brings parts of the VAT in the Digital Age (ViDA) package, under Council Directive (EU) 2025/516,
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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 Supplements to the Corporate Income Tax Act (ZID ZKPO), proposing changes covering the conversion of tax thresholds and penalties into
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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 2026, replacing the previous 2006 regulatory framework. Introduced to align national tax regulations with updated OECD Transfer
See MoreBulgaria 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 the law ratifying the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 protocol. The
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Bulgaria revises Pillar Two tax exchange framework
Bulgaria published Decree No. 304 in the State Gazette on 18 September 2026, promulgating the Law on the Supplement to the Law on the Ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The amendment adds Pillar Two
See MoreBulgaria proposes accelerated tax depreciation to support business investment
Bulgaria's National Assembly (parliament) is considering a Draft Law on Amendments and Supplements to the Corporate Income Taxation Act, which is meant to stimulate economic growth and industrial production by encouraging businesses to reinvest
See MoreBulgaria enacts 2026 state social security budget with revised contribution bases
Bulgaria has published the State Social Security Budget Act for 2026 in the Official Gazette, setting new monthly bases for social security contributions following the country’s adoption of the euro. The maximum monthly basis for social
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Bulgaria enacts State Budget Act 2026 introducing gambling affiliate tax, expanded child tax relief
Bulgaria's National Assembly has enacted the State Budget Act for 2026, setting the country's strategic financial direction. It was passed by the National Assembly on 24 July 2026, approved by the President on 29 July 2026, and officially
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Bulgaria adopts civil servant contributions, raises insurance thresholds in 2026 budget bills
Bulgaria’s National Assembly gave final approval to the State Social Security Budget Bill and the National Health Insurance Fund Budget Bill, followed by the State Budget Bill on 22 July 2026. All three bills were tabled on 1 July, and adopted
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EU: Belgium, Bulgaria, Cyprus face reasoned opinions over DAC9 transposition gaps
The European Commission issued reasoned opinions to Belgium, Bulgaria, and Cyprus for failing to fully transpose Directive (EU) 2025/872 (DAC9), which establishes rules for the filing and exchange of GloBE Information Returns (top-up tax information
See MoreAndorra, Bulgaria sign income and capital tax treaty
Andorra and Bulgaria signed an income and capital tax treaty on 19 June 2026. The treaty is intended to avoid double taxation on income and strengthen measures to prevent tax evasion and tax avoidance between the two jurisdictions. The
See MoreBulgaria approves revised income tax treaty with Andorra
The Bulgarian Council of Ministers approved the signing of an income tax treaty with Andorra, together with amendments to the draft agreement that had been agreed in March 2026 on 3 June 2026. The treaty is intended to avoid double taxation on
See MoreBulgaria considers 0% VAT on essential food items under draft bill
Bulgaria’s National Assembly is reviewing a draft bill submitted on 18 May 2026 that proposes introducing a 0% VAT rate on “socially beneficial and essential foods and drinks” under the Value Added Tax (VAT) Act. The proposed measure would
See MoreBulgaria introduces new Pillar Two tax return forms ahead of Euro transition
Bulgaria has introduced new tax return forms for reporting top-up taxes under the OECD Pillar Two global minimum tax framework, replacing templates approved only months earlier as the country prepares for the transition to the euro in 2026. Order
See MoreBulgaria proposes higher VAT threshold to support small businesses
Bulgaria’s National Assembly is considering proposals to raise the mandatory Value Added Tax (VAT) registration threshold to EUR 85,000, up from the current level of around EUR 50,130–51,130. Members of parliament have submitted two separate
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