The Bulgarian Official Gazette Dec. 16 published Decree No. 288, amending tax procedure laws to transpose EU Directive 2021/514 (DAC7) on administrative cooperation in the field of taxation, to combat tax evasion. The decree includes measures: 1) expanding the automatic exchange of financial account information (AEOI) scope for digital platforms operators providing specified services; 2) defining “presumptive significance,” as it relates to requested information and according to internationally recognized standards; 3) providing requirements for “group requests” for information; 4) requiring that royalty income be included for information exchanges; 5) setting data collection requirements for platform operators; 6) setting a 60-day …
Latest Posts in "Bulgaria"
- ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation
- Simeon Dyankov Suggests Increasing VAT to 22% to Address Bulgaria’s Budget Deficit
- VAT Increase to 22% Aims to Address Bulgaria’s Budget Deficit, Says Simeon Dyankov
- Bulgaria Releases SAF-T Technical Documentation and Implementation Timeline for Enterprises
- General Court VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – Order – Proceedings stayed pending CJEU decision in C-121/24
