Bulgaria Brings Its Crypto Tax Reporting Rules Into Line With EU Standards

Bulgaria has finally implemented the European Union's crypto tax reporting rules by amending its Tax and Social Security Procedure Code. The changes, which came into effect on January 1, 2026, require crypto service providers to register with the National Revenue Agency (NRA) and share identification and transaction data for their customers.

The revised legislation demands that these companies submit detailed reports by June 30 of each year, covering transactions such as purchases, sales, transfers, and exchanges of digital assets. The information must include personal tax numbers, full names, dates of birth, permanent addresses, and countries of tax residence for each customer.

The new rules are designed to improve the transparency of crypto-related transactions and comply with the European Union's Directive on Administrative Cooperation (DAC), specifically its DAC8 version that facilitates the automatic exchange of information on crypto assets. Bulgaria is late in implementing these changes, as EU members were required to do so by December 31, 2025.