Bulgaria published Order No. ZMF-385 of 28 April 2026 and Order No. ZMF-386 of 28 April 2026 in the Official Gazette on 8 May 2026. Order No. ZMF-385 approves a new Form 1080, which is the return for primary top-up tax under the Pillar 2 Income Inclusion Rule (IIR) and the secondary top-up tax under the Undertaxed Profits Rule (UTPR). Order No. ZMF-386 approves a new Form 1081, which is the return for the Qualified Domestic Top-Up Tax (QDMTT). The standard filing deadline for the returns is…