First reporting fiscal year: Commencing on or after 1 January 2016

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes, for reporting fiscal years commencing on or after 1 January 2017

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2017/2018

Bulgaria’s 2019/2020 peer report included a recommendation that Bulgaria take steps to align its local filing implementation with that required by the Action 13 minimum standard. Bulgaria has now notified as a reciprocal jurisdiction and this recommendation is therefore removed.

Bulgaria confirms that its rules have not changed and continue to be applied effectively. Bulgaria continues to meet all terms of reference.

Bulgaria’s 2021/2022 peer report did not reach any conclusions with regard to appropriate use of CbC reports as Bulgaria was a non-reciprocal jurisdiction. Bulgaria has now notified as a reciprocal jurisdiction.

Bulgaria has provided details of the controls it has in place to ensure the appropriate use of CbC reports, which comply with published Guidance on the Appropriate Use of Information Contained in CbC Reports.

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