Transfer Pricing Report - Bulgaria

Take Control of Transfer Pricing Bulgaria for Tax Clarity & Total Tax Compliance.

Bulgaria’s Transfer Pricing rules, governed by the Corporate Income Tax Act (CITA) and the Ordinance on Transfer Pricing Documentation (effective January 1, 2020), require companies to maintain arm’s-length pricing for all related-party transactions.
Businesses must prepare comprehensive Transfer Pricing documentation following OECD BEPS Action 13 standards to justify intercompany pricing and prevent tax adjustments.

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Why Trust Us

Our Expertise in Bulgaria Transfer Pricing Benchmarking & Compliance

01

NRA-Aligned Documentation

We prepare Local and Master Files that comply with the Ordinance on Transfer Pricing Documentation (2020) and the Corporate Income Tax Act, ensuring transactions reflect economic reality.
02

Benchmarking in Transfer Pricing

Our experts conduct benchmarking analyses using local and EU comparables to determine arm’s-length pricing for intercompany transactions involving goods, services, royalties, and loans.
03

Audit & Risk Support

We assist taxpayers during NRA Transfer Pricing audits, ensuring their documentation and benchmarking analysis are defensible and compliant.
04

Global Standards, Local Expertise

Our documentation process integrates Bulgaria’s regulatory requirements with the OECD Transfer Pricing Guidelines, promoting consistent cross-border compliance.

Achieve Complete Transfer Pricing Compliance in Bulgaria

At Transfer Pricing Report, we deliver data-driven, defensible Transfer Pricing documentation and benchmarking studies designed to withstand NRA scrutiny while ensuring OECD-aligned compliance.

Functional, asset & risk (FAR) analysis
Comparable search and profitability testing
Arm’s-length range determination
Preparation of BMF and OECD-compliant documentation
Bulgaria Transfer pricing TP Study

5000+

Transfer Pricing Documentation

Business-Centric TP Development
Risk-Based TP Documentation
Jurisdiction-Specific TP Compliance
trusted by 100+ global brands

Bulgaria Transfer pricing
About Us

Our Commitment: Accuracy, Transparency & Compliance

We combine technical depth with regulatory precision to create Transfer Pricing documentation that reduces risk, supports audit defense, and ensures compliance.

Strategic Compliance

Our strategic compliance services include Local and Master File preparation, benchmarking studies, audit representation, and intercompany pricing policy design. We ensure alignment with both NRA requirements and OECD BEPS Action 13 standards.

Financial Strategy

On-Time Documentation Filing
100%
Client Satisfaction Rate
97%
Audit Defence Success Rate
95%
How It Works

A Simple Process for Transfer Pricing Documentation & Benchmarking

01

Identify Related-Party Transactions

Review intercompany transactions under Bulgarian Transfer Pricing law.
02

Conduct Benchmarking Analysis

Compare prices against independent market data to establish arm’s-length ranges.
03

Prepare Documentation

Maintain NRA and OECD-compliant Local and Master Files to support your tax filings.
Our Team Experts

Experienced Transfer Pricing Advisors at Your Service

faq

Answers to Your Transfer Pricing Concerns Bulgaria

Get clarity on the most common questions our clients ask about international transfer pricing services.

Still Have Questions?

Confused About Transfer Pricing? Let's Simplify It Together.
Is Transfer Pricing documentation mandatory in Bulgaria?

Yes, Bulgaria requires Transfer Pricing documentation for related-party transactions under the Corporate Income Tax Act.
A complete Transfer Pricing Study ensures compliance with Bulgaria’s arm’s length standards.

Yes, Bulgaria aligns its TP framework with OECD principles for methods and comparability.
This ensures Transfer Pricing in Bulgaria meets international best practices.

Goods, services, loans, royalties, IP, and management fees must be documented.
A Transfer Pricing Study supports defensible pricing for companies operating in Bulgaria.

Companies must prepare Local File and, in some cases, Master File documentation based on turnover thresholds.
Accurate Transfer Pricing documentation ensures full compliance in Bulgaria.

Benchmarking compares Bulgarian controlled transactions with independent European comparables.
This ensures Transfer Pricing outcomes in Bulgaria meet arm’s length expectations.

Bulgaria imposes tax adjustments, penalties, and interest for incomplete or missing documentation.
A strong Transfer Pricing Study reduces audit risk in Bulgaria.

Annual updates or revisions after major business changes are recommended.
Regular updates maintain accurate Transfer Pricing compliance in Bulgaria.

Bulgaria Transfer Pricing – Free 30-Min Consultation

Transfer Pricing Report - Bulgaria
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