On 4 August 2020, Bulgaria published a law in the Official Gazette providing for the deferral of the initial reporting deadlines for cross-border arrangements (DAC6). This includes:

• The deadline for historical arrangements between 25 June 2018 and 30 June 2020 is deferred to 28 February 2020;
• The standard 30-day reporting period begins from 1 January 2021, including in respect of reportable a…