Bulgaria’s proposed DAC8/DAC9 amendments would expand automatic tax information exchange to crypto-assets, e-money, CBDCs, and Pillar Two-related group reporting, with crypto due diligence duties starting from January 1, 2027.
Bulgaria advances DAC8 and DAC9 implementation bill
Public
Bulgaria
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
573
Content accuracy validation date:
22.05.2026
Content accuracy validation time:
08:20h
Bulgaria’s National Assembly accepted for consideration Bill No. 52-602-01-10 on May 7, introducing amendments linked to DAC8 and DAC9 rules on administrative cooperation in taxation.
The bill expands automatic exchange of information obligations to cover crypto-asset users, crypto-asset service providers, and additional tax information related to multinational enterprise groups and large domestic groups subject to OECD Pillar Two rules.
The proposed measures also update the Common Reporting Standard (CRS) to include electronic money and central bank digital currencies. Crypto-asset service providers would need to apply user due diligence procedures by January 1, 2027, with penalties foreseen for noncompliance.
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