December 16 2022

Government Gazettes DAC7 Implementation

Source: IBFD Tax Research Platform News

Bulgaria has gazetted the provisions implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2021/514) (DAC7) into the Bulgarian Tax and Social Security Procedure Code.

An obligation is introduced for digital platform operators to report information on sellers using the platforms to sell goods and provide certain services. Also, joint audits are introduced to be carried out by the competent authorities of one or more EU Member States.

The full text of Official Gazette No. 100, issued on 16 December 2022, is available here (in Bulgarian only).