International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Bulgaria: Administrative cooperation between EU member states


Donka Pechilkova

New rules for administrative cooperation between EU member states have been required to respond to the challenges of globalisation. This type of assistance in the field of direct taxation has been established since 1977. At that time the cooperation was regulated by Council Directive 77/799/EC. That initial directive was replaced with Council Directive 2011/16/EU.

On June 7 2012, based on the implementation of the above directive in Bulgarian legislation, and due to the dynamic changes worldwide, the Ministry of Finance in Bulgaria published a draft for amending the Tax and Social Insurance Procedure Code by enacting the following changes:

  • Administrative cooperation between EU member states will be accomplished with exchange of information in different ways including electronically, mainly in the field of direct and local taxes;

  • Increase of the scope that will be covered, namely physical persons, legal entities, associations of persons, all types of legal associations such as foundations and trusts;

  • Regulation of the terms, forms, liabilities and rules for exchange of information between EU member states; and

  • Creation of a confidential regime for information exchange, creation of some limits and evaluation of the transferred data.

There is a department at the Bulgarian competent authority which is responsible for sending and receiving the required information between EU member states.

The changes clarify and increase effectiveness of the existing administrative mutual assistance between member states. However, due to the importance of the administration cooperation between the EU states, the implementation of the changes will ensure a more precise application of the local legislation together with a precise application of the EU directives in general.

Donka Pechilkova (

Eurofast Global, Sofia Office

Tel: +359 2 988 69 78


more across site & bottom lb ros

More from across our site

Premier League football clubs are accused of avoiding paying up to £470 million in UK tax, while Malta is poised to overhaul its unique corporate tax system.
Bartosz Doroszuk of MDDP offers insights on Poland’s new tax legislation on shifted profits, as the implementation deadline looms nearer.
Four tax specialists preview the UK’s transfer pricing requirements, which come into effect on April 1.
The rise of the QDMTT will likely change how countries compete on tax and transfer pricing policy, but it may not reverse decades of falling corporate tax rates.
ITR’s latest quarterly PDF is going live today, leading on the EU’s BEFIT initiative and wider tax reforms in the bloc.
COVID-19 and an overworked HMRC may have created the ‘perfect storm’ for reduced prosecutions, according to tax professionals.
Participants in the consultation on the UN secretary-general’s report into international tax cooperation are divided – some believe UN-led structures are the way forward, while others want to improve existing ones. Ralph Cunningham reports.
The German government unveils plans to implement pillar two, while EY is reportedly still divided over ‘Project Everest’.
With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and tax authorities' responses.
Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.