Bulgaria Gives Tax Authority Access to Crypto User Data

Bulgaria has approved new crypto tax reporting rules that require service providers to submit detailed customer and transaction data to the National Revenue Agency.

Parliament passed the amendments to the Tax and Social Security Procedure Code on September 9 by 149 votes to zero, with 10 abstentions. The changes implement EU tax transparency rules covering crypto assets and cross border information exchange.

Good to Know

• Crypto service providers must report customer identity and transaction data to Bulgarian tax authorities.
• Reporting covers fiat trades, crypto to crypto transactions and transferred asset volumes.
• Bulgaria is implementing the EU DAC8 tax transparency framework for digital assets.

Crypto Providers Face Annual Reporting Duties

The new framework goes well beyond basic account identification.

Providers must collect information including customer names, addresses, dates and places of birth, tax residence and tax identification numbers.

They must also report transaction data for each type of crypto asset handled, including gross amounts received, units traded and the number of purchases or sales involving fiat currencies or other crypto assets.

The Bulgarian bill requires electronic reporting once a year by June 30 for activity from the previous year.

That information can then be exchanged between tax authorities in EU countries and participating partner jurisdictions.

DAC8 expanded the existing EU administrative cooperation framework to cover crypto asset transactions from January 1, 2026. The European Commission says the system is designed to reduce tax fraud, avoidance and reporting gaps created by digital assets.

Bulgaria Joins Wider Crypto Tax Data Network

Bulgaria had already taken another step toward international crypto tax reporting earlier in 2026.

An OECD backed multilateral agreement covering automatic exchange of crypto asset information entered into force for Bulgaria on April 22. The framework allows participating jurisdictions to exchange information collected from crypto service providers for tax purposes.

That means the September legislation fits into a wider international reporting system rather than creating an isolated Bulgarian regime.

The government introduced the bill in May, with the National Assembly assigning it to several committees before final approval. EU member states had been required to transpose the relevant directives by December 31, 2025.

Privacy concerns have accompanied similar crypto reporting rules across Europe because providers must collect and retain large amounts of personal and financial information.

Supporters argue that comparable reporting already exists for conventional financial accounts and that crypto assets should not sit outside the same tax transparency system.