On 1 November 2017, the Bulgarian National Revenue Agency announced the publication of the Order of 31 October 2017, which sets out the submission requirements for Country-by-Country (CbC) reports and notifications, including the required content. Bulgaria's CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016 for resident parents and 1 January 2017 for non-resident parents ({News-2017-08-18/A/2-previous coverage}). The Order provides that both CbC reports and notifications are submitted via an electronic service that will be made available on the NRA website by 1 December 2017. The first CbC reports and notifications in respect of the...