All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

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

The Italian government published plans to levy capital gains tax on cryptocurrency transactions, while Brazil and the UK signed a new tax treaty.
Multinational companies fear the scrutiny of aggressive tax audits may be overstepping the mark on transfer pricing methodology.
Standardisation and outsourcing are two possible solutions amid increasing regulations and scrutiny on transfer pricing, say sources.
Inaugural awards announces winners
The UN’s decision to seek a leadership role in global tax policy could be a crucial turning point but won’t be the end of the OECD, say tax experts.
The UN may be set to assume a global role in tax policy that would rival the OECD, while automakers lobby the US to change its tax rules on Chinese materials.
Companies including Valentino and EveryMatrix say the early adoption of EU public CbCR rules could boost transparency of local and foreign MNEs, despite the short notice.
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2023 ITR Tax Awards in Asia-Pacific, Europe Middle East & Africa, and the Americas.
Tax authorities and customs are failing multinationals by creating uncertainty with contradictory assessment and guidance, say in-house tax directors.
The CJEU said the General Court erred in law when it ruled that both companies benefitted from Italian state aid.