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Bulgaria Amends Rules on Tax Appeals

31 July 2018

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Approved Changes

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Bulgaria

On 26 July 2018, the Bulgarian parliament approved amendments concerning appeals procedures effective 1 January 2019. The changes include that challenges against audit actions of the National Revenue Authority (NRA) may be lodged with any administrative court, instead of the current restriction, which limits lodgments to the courts of Sofia, Varna, Plovdiv, Burgas and Veliko Tarnovo. Other changes include that decisions of administrative courts on matters involving amounts up to EUR 2,000 may no longer be appealed to the Administrative Court of Appeal, while appeals regarding amounts above that amount may be directly lodged with the Supreme Court.