Bulgarian Parliament Considering New Draft Bill to Implement DAC8 and DAC9, and Make Certain Transfer Pricing Refinements

Bulgaria's National Assembly (parliament) is considering a draft bill submitted on 7 May 2026 that 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 draft bill also includes certain transfer pricing refinements.

DAC8 established new reporting and due diligence obligations for crypto-asset service providers. It is largely based on the Crypto-Asset Reporting Framework (CARF) developed …