The Bulgarian National Assembly accepted for consideration Bill No. 52-602-01-10, implementing amendments under EU Directives 2023/2226/EU (DAC8) and 2025/872/EU (DAC9) relating to administrative cooperation in taxation.

The bill expands automatic exchange of information rules to cover crypto-asset user information returns in Bulgaria and other EU countries, plus additional tax information relating to multinational enterprise groups and large domestic groups subject to OECD Pillar Two rules. Crypto-asset service providers must implement user due diligence procedures by December 31, 2025, with full compliance required by January 1, 2027.

Common reporting standard amendments will include electronic money and central bank digital currencies. Additional tax information returns must be exchanged within six months after the filing deadline, but not earlier than December 1. The legislation includes penalties for noncompliance with crypto-asset reporting obligations.

The development aligns with EU-wide efforts to strengthen tax transparency and close information gaps in digital asset transactions, following the broader DAC framework that has progressively expanded automatic information exchange since 2011.