Bulgaria has published the Law on Amendments and Supplements to the Tax and Insurance (Social Security) Procedural Code, which was approved by the National Assembly on 8 December 2022. The main measures of the law are for the implementation of the new rules on the exchange of information on income generated by sellers through digital platforms (DAC7). The DAC7 rules are provided in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 for the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC7 is meant to address issues resulting from the use of digital...