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Bulgaria: Jan. 31 Deadline for Digital Platform Reporting

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The Bulgarian National Revenue Agency (NRA) announced that digital platform operators must submit information on sellers active on their platforms during the 2024 reporting year by January 31, 2025. Key details of the announcement include:

  • Activities subject to reporting: Categories include the sale of goods, real estate rentals, personal services, and vehicle rentals.
  • Jurisdictions and reporting guidance: The NRA website provides an order specifying jurisdictions for which reporting is required. Sample XML files are available to assist platform operators in preparing their submissions.
  • Accessing the electronic service: Applications to use the reporting service must be submitted through the Tax Agency’s Electronic Services Portal.
  • Seller identification and due diligence: Platform operators are required to identify and conduct due diligence on all sellers registered and operating on the platform. This includes existing sellers registered before January 1, 2023, as well as new sellers registered after the new rules take effect.

 

 

Source: nra.bg

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