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

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Still Have Questions?
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.
Does Bulgaria follow OECD Transfer Pricing Guidelines?
Yes, Bulgaria aligns its TP framework with OECD principles for methods and comparability.
This ensures Transfer Pricing in Bulgaria meets international best practices.
Which transactions require a Transfer Pricing Study in Bulgaria?
Goods, services, loans, royalties, IP, and management fees must be documented.
A Transfer Pricing Study supports defensible pricing for companies operating in Bulgaria.
What documentation filings apply 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.
How does benchmarking work under Bulgaria’s TP rules?
Benchmarking compares Bulgarian controlled transactions with independent European comparables.
This ensures Transfer Pricing outcomes in Bulgaria meet arm’s length expectations.
What penalties apply for TP non-compliance in Bulgaria?
Bulgaria imposes tax adjustments, penalties, and interest for incomplete or missing documentation.
A strong Transfer Pricing Study reduces audit risk in Bulgaria.
How often should Transfer Pricing documentation be updated in Bulgaria?
Annual updates or revisions after major business changes are recommended.
Regular updates maintain accurate Transfer Pricing compliance in Bulgaria.
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