The Bulgarian government submitted a draft bill in parliament on 11 November 2022 to amend and supplement the Tax and Insurance (Social Security) Procedural Code. The main measures of the draft bill 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 platforms, including that...