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On 27 November 2019 the Bulgarian Parliament adopted, on a first (preliminary) reading, the draft bill implementing the Council Directive 2018/822/EU of 26 May 2018
amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (the so-called “DAC6”) into the local legislation.

No official guidance has been prepared (or announced to be expected) by the Bulgarian tax authorities at this stage.