Bulgaria adopts DAC8: crypto providers will report user data to the NRA

Bulgaria has written the EU's crypto tax reporting rules, known as DAC8, into national law. The National Assembly adopted the Act amending and supplementing the Tax and Social Security Procedure Code (ДОПК) on 9 September 2026, and the President's promulgation decree, No. 302, followed on 11 September 2026.

What the amendment adds

The law inserts a new Section IIIb, "Automatic exchange of information on crypto-assets", into the Code, covering Articles 142yu to 142ya10. It sets out who must collect data on crypto users, what they must check, and what they must send to the National Revenue Agency (НАП).

Under § 33 of the amending act, the rules apply from 1 January 2026. The law was passed in September, but it reaches back to the start of the year. Providers therefore have to cover the whole of 2026 in their first reports.

Who reports

Article 142ya(3) lists three groups of reporting providers:

• firms licensed by the Financial Supervision Commission (КФН) under the Markets in Crypto-Assets Act;
• banks licensed to provide crypto-asset services;
• registered crypto-asset operators.

The reporting obligation is on these providers, not on their users.

What they report and when

Once a year, reporting providers send the NRA's executive director:

• user details: identity, tax residence and tax identification number;
• transaction totals per crypto-asset: yearly totals for purchases, sales and exchanges.

Article 142ya2(7) requires the report "once a year, electronically, by 30 June of the year following the year to which it relates". Under § 27, the first reports cover periods from 1 January 2026, so they are due by 30 June 2027.

Deadlines for users

Due diligence is the check a provider runs to confirm a user's identity and tax residence. The law sets two deadlines:

Users onboarded from 1 January 2026 who have not completed due diligence in time cannot transact with the provider until it is done. In practice, expect providers to ask for your tax residence and tax number.

What it means for individuals

The tax does not change. Crypto-assets remain taxed under Article 33(3) of the Personal Income Tax Act: gains minus losses for the year, less 10% statutory expenses, taxed at the 10% rate in Article 48(1). You still declare the result in Annex 5 of your annual return, filed and paid by 30 April. The crypto tax calculator applies this formula.

The NRA will see more. From the 2026 reports onward, the NRA will receive yearly purchase, sale and exchange totals from reporting providers. It can compare these with what taxpayers declare in Annex 5. Keeping your own records of each disposal, including the purchase price, becomes more useful than before. The NRA already asks individuals to keep supporting documents for 5 years after the limitation period for the tax expires.

Answer your provider's requests. If a provider asks for your tax residence or tax number, the request is likely linked to the new due diligence rules. Delays can limit what you can do on the account.

This article is general information, not tax or legal advice. Read our guide to crypto tax in Bulgaria and the DAC8 glossary entry for background.