The Bulgarian parliament voted 149-0 on September 9, 2026, to approve amendments to the Tax and Social Insurance Procedure Code. This legislation mandates that all licensed crypto-asset service providers (CASPs) report comprehensive user and transaction data to the National Revenue Agency (NRA).
The new requirements align with the EU's DAC8 directive and the OECD's Common Reporting Framework (CARF). Providers must submit personal identification details, including names and addresses, alongside specific transaction data such as type, amount, and the assets involved. There is no minimum transaction threshold for reporting.
The first reporting deadline is set for June 30, 2027, covering all activity from the 2026 calendar year. Starting from 2027, EU member states will begin automatically sharing this tax information with each other by September 30 of each year.
This mandate follows the adoption of the Markets in Crypto-Assets Act in 2025, which placed regulatory oversight under the Financial Supervision Commission. Existing crypto operators are required to obtain proper licensing by July 1, 2026.
