International Treaties

In this column you can read and download the currently valid claims for relief under the Bulgarian Tax Treaties, as well as a sample form of bilingual certificate of residence under the Bulgarian Tax Treaties, issued by the Bulgarian competent authorities.

You can also get information about the bilateral international agreements signed between the Republic of Bulgaria and other countries around the world.

You can also find the current contact details of the Bulgarian competent authority under the applicable Tax Treaties.  

Contact details of the Bulgarian competent authorities for exchange of information:

Desislava Kaludova

Acting Director

Tax Treaties Directorate

National Revenue Agency

1000, Sofia, Bulgaria

Tel: + 359 2 9859 3061

e-mail: d.kaludova@nra.bg

Notes: Ms. Kaludova may be approached in respect to all issues in direct tax matters related to Double Taxation Conventions, TIEAs, EU Directive on Administrative Cooperation and Convention on Mutual Administrative Assistance in Tax Matters, including tax treaty negotiations, all types of exchange of information, service of documents, mutual agreement procedures, transfer pricing, etc. 

 

Ivan Antonov

Chief Legal Adviser

Tax Treaties Directorate

National Revenue Agency

1000, Sofia, Bulgaria

e-mail: i.antonov@nra.bg

Notes: Responsible for all types of exchange of information in direct tax matters (e.g. on request, spontaneous and automatic) under Double Taxation Conventions, EU Directive on Administrative Cooperation and Convention on Mutual Administrative Assistance in Tax Matters.

 

Zhivko Elenkov

Senior Legal Adviser

Tax Treaties Directorate

National Revenue Agency

1000, Sofia, Bulgaria

e-mail: zh.elenkov@nra.bg 

Notes: Responsible for all types of exchange of information in direct tax matters (e.g. on request, spontaneous and automatic) under Double Taxation Conventions, EU Directive on Administrative Cooperation and Convention on Mutual Administrative Assistance in Tax Matters.

 

Bulgarian Tax Treaties in force

Double Taxation Treaties available in english 

Application of Double Tax Treaties in Bulgaria

 Mutual Agreement Procedure