Bulgaria Implements DAC8 and DAC9, and Makes Certain Transfer Pricing Refinements

Bulgaria published Decree No. 302 in the Official Gazette on 15 September 2026, which promulgates the Law on Amendments and Supplements to the Tax and Social Security Procedure Code. The Law provides for the implementation of Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). The Law also includes certain transfer pricing refinements. In general, the measures of the law apply from 1 January 2026.

DAC8 established new repor…