Bulgaria’s parliament voted 149-0 on September 9 to mandate that every licensed crypto-asset service provider in the country hand over detailed user records and transaction data to the National Revenue Agency. The first filing deadline: June 30, 2027, covering all activity from the 2026 calendar year.
What the new rules actually require
The amendments to Bulgaria’s Tax and Social Insurance Procedure Code transpose the EU’s DAC8 directive into national law. DAC8 is the EU’s framework for automatic exchange of tax information specifically targeting crypto-assets.
Licensed crypto-asset service providers, known as CASPs, must now collect and submit a broad sweep of data to the NRA. That includes personal identification details like names and addresses, plus the specifics of each transaction: type, amount, and the crypto-assets involved.
There’s no de minimis threshold. Whether someone traded 50 euros worth of Bitcoin or 5 million, the reporting obligation is the same. Every transaction counts.
Reports must cover the prior calendar year and land on the NRA’s desk by June 30 of the following year. Since the rules apply starting January 1, 2026, the first batch of data will cover all of 2026 and be due by mid-2027.
EU member states are scheduled to begin automatically sharing this crypto tax data with each other by September 30, 2027.
Bulgaria’s broader crypto regulatory architecture
This reporting mandate builds on a regulatory foundation Bulgaria has been constructing since 2025, when the country adopted its Markets in Crypto-Assets Act in line with the EU’s MiCA regime. That law shifted regulatory oversight of crypto firms to Bulgaria’s Financial Supervision Commission, which began issuing licenses to CASPs. The transitional period for existing operators to obtain proper licensing ends July 1, 2026.
The NRA was designated as the authority responsible for handling the tax reporting side of the equation, with the FSC handling market conduct and licensing.
Bulgaria’s approach also aligns with the OECD’s Common Reporting Framework, known as CARF, which is the global standard for crypto tax information exchange.
Why Bulgaria’s positioning matters for crypto firms
The effective personal income tax rate on crypto gains comes in at roughly 9% after standard deductions. Bulgaria is also on track to join the eurozone in January 2026. That combination, a low tax rate inside a euro-denominated economy with full EU regulatory alignment, creates an identifiable value proposition for crypto firms looking to set up shop somewhere in the bloc.
For individual crypto holders in Bulgaria, the practical impact is straightforward. Exchanges will be sharing your data with the tax authority regardless of whether you file a return. The era of quiet non-disclosure on crypto gains is functionally over in any EU jurisdiction that implements DAC8, and Bulgaria just became one of the first to codify it into law with a concrete deadline attached.