Bulgaria Assembly Considers Bill to Amend Various AEOI Provisions Under DAC8, DAC9

The Bulgarian National Assembly May 7 accepted for consideration Bill No. 52-602-01-10, to implement amendments to Directives 2023/2226/EU (DAC8) and 2025/872/EU (DAC9) on administrative cooperation in taxation. The bill includes measures to: 1) expand the automatic exchange of information (AEOI) provisions to include information returns on crypto-asset users in Bulgaria and other EU countries, and for the additional tax on multinational enterprise (MNE) groups and large domestic groups subject to OECD Pillar Two; 2) require that reporting crypto-asset service providers implement due diligence procedures for their users as of Dec. 31, 2025, by Jan. 1, 2027; 3) implement the common ...