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
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Andorra, 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
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Bulgaria 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
See MoreBulgaria advances DAC8 and DAC9 transposition: Expands crypto reporting, Pillar Two exchange rules, transfer pricing framework
Bulgaria’s Council of Ministers has approved and submitted a draft bill to the National Assembly on 7 May 2026 to transpose two European Union directives into national law: Council Directive (EU) 2023/2226 (DAC8) and Council Directive (EU)
See MoreBulgaria: MoF consults corporate sports donation incentives
Bulgaria’s Ministry of Finance (MoF) has launched a public consultation, on 2 April 2026, on a draft law amending the Corporate Income Tax Act (CITA) to enhance tax incentives for corporate donations supporting the sports sector. The proposed
See MoreBulgaria joins OECD tax assurance programme
The OECD has announced, on 17 March 2026, that Bulgaria has joined the International Compliance Assurance Programme (ICAP), bringing the total number of participating countries to 24. ICAP is a voluntary programme designed to enable multinational
See MoreBulgaria enacts crypto-asset reporting framework, automatic exchange of financial account information
Bulgaria has published Decree No. 61 of 25 February 2026, enacting the law ratifying the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to the
See MoreBulgaria consults VAT amendments on EU small business scheme, euro transition
The Bulgarian National Revenue Agency (NRA) launched a public consultation on proposed amendments to the Regulations for Application of the Value Added Tax (RAVATA) on 10 February 2026. Under the EU small business regime, Bulgarian-established
See MoreBulgaria: National Assembly ratifies CARF MCAA crypto-asset information exchange
Bulgaria's National Assembly ratified the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) on 18 February 2026. The Crypto-Asset Reporting Framework (CARF) is a
See MoreBulgaria: National Assembly considers tax incentives for electric vehicles, R&D
Bulgaria’s National Assembly is reviewing a draft law amending and supplementing the Corporate Income Tax Act, submitted on 13 January 2026. The proposal introduces tax measures aimed at promoting electric mobility and research and development
See MoreBulgaria implements VAT regime for small businesses, updates registration rules
Bulgaria has implemented new rules to support small businesses and align with the European Union (EU) VAT law. The changes, effective 1 January 2026, are part of the Law on Amendments and Supplements to the Value Added Tax Act to the Bulgarian Value
See MoreBulgaria: NRA clarifies tax payment, reporting rules ahead of euro adoption
Bulgaria’s National Revenue Agency (NRA) has issued detailed guidance, on 31 December 2025, on how taxpayers should handle tax and social security payments following the country’s adoption of the euro (EUR) from 1 January 2026, replacing the
See MoreBulgaria ratifies new income and capital tax treaty with Malta
Bulgaria issued the decree ratifying its new income and capital tax treaty with Malta on 9 December 2025. The agreement, signed on 10 December 2024, aims to prevent double taxation and curb fiscal evasion in income and capital taxes between
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