Bulgaria's National Revenue Agency (NRA) has announced the introduction of new criteria for determining large taxpayers from 1 January 2024. The criteria include annual tax and insurance contributions exceeding BGN 3.5 million in 2022 (up from BGN 3 million) or net sales revenue exceeding BGN 300 million. Taxpayers meeting the criteria will be entered in the "Large Taxpayers and Insurers" (TD …