Bulgaria has published Ordinance No. H-3 of 7 November 2025 on the "procedure and ways of applying the methods for determining market prices". Ordinance No. H-3 enters into force on 1 January 2026, replacing the prior ordinance issued in 2006, Ordinance No. H-9, which does not reflect the significant changes made to the OECD Transfer Pricing Guidelines after 2006. The significant changes inclu…