New rules for filing before NRA for groups of multinational enterprises with presence in Bulgaria

The National Assembly of Bulgaria adopted amendments to the Tax and Social Security Procedural Code (TSSPC), which implement the rules of Directive (EU) 2011/16/EU (as amended by Directive 2015/2376 and Directive 2016/881) on mandatory automatic exchange of information in the field of taxation (country-by-country (CbC) reporting).

More details are presented in the newsletter attached.