Bulgaria

Bulgaria has exchange of information relationships with 69 jurisdictions through 69 DTCs and 1 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Mongolia DTC  28 Feb 2000  2000-02-28 17 Feb 2003  2003-02-17 Unreviewed No
Switzerland DTC  19 Sep 2012  2012-09-19 18 Oct 2013  2013-10-18 Yes Yes
Belarus DTC  9 Dec 1996  1996-12-09 17 Feb 1998  1998-02-17 Unreviewed No
Syrian Arab Republic DTC  20 Mar 2001  2001-03-20 4 Oct 2001  2001-10-04 Unreviewed No
Singapore DTC  13 Dec 1996  1996-12-13 26 Dec 1997  1997-12-26 No No
Sweden DTC  21 Jun 1988  1988-06-21 28 Dec 1988  1988-12-28 Yes No
Montenegro DTC  14 Dec 1998  1998-12-14 10 Jan 2000  2000-01-10 No No
Canada DTC  3 Mar 1999  1999-03-03 25 Oct 2001  2001-10-25 Yes No
Slovakia DTC  12 Nov 1999  1999-11-12 2 May 2001  2001-05-02 Yes No
Hungary DTC  8 Jun 1994  1994-06-08 1 Jan 1996  1996-01-01 Yes No
France DTC  14 Mar 1987  1987-03-14 1 May 1988  1988-05-01 Yes No
Greece DTC  15 Feb 1991  1991-02-15 22 Jan 2002  2002-01-22 Yes No
Egypt DTC  5 Jun 2003  2003-06-05 11 May 2004  2004-05-11 Unreviewed No
Portugal DTC  15 Jun 1995  1995-06-15 18 Jul 1996  1996-07-18 Yes No
Viet nam DTC  24 May 1996  1996-05-24 4 Oct 1996  1996-10-04 Unreviewed No
Georgia DTC  26 Nov 1998  1998-11-26 1 Jul 1999  1999-07-01 Yes No
Austria DTC  20 Jul 2010  2010-07-20 3 Feb 2011  2011-02-03 No Yes
South Africa DTC  29 Apr 2004  2004-04-29 27 Oct 2004  2004-10-27 Yes No
Lithuania DTC  9 May 2006  2006-05-09 27 Dec 2006  2006-12-27 Yes No
Belgium DTC  25 Oct 1988  1988-10-25 28 Nov 1991  1991-11-28 No No
Poland DTC  11 Apr 1994  1994-04-11 1 Jan 1996  1996-01-01 Yes No
Czech Republic DTC  9 Apr 1998  1998-04-09 2 Jul 1999  1999-07-02 Yes No
Zimbabwe DTC  12 Oct 1988  1988-10-12 29 Jan 1990  1990-01-29 Unreviewed No
Slovenia DTC  20 Oct 2003  2003-10-20 4 May 2004  2004-05-04 Yes No
Sweden DTC  21 Jun 1988  1988-06-21 28 Dec 1988  1988-12-28 Yes No
Qatar DTC  22 Mar 2010  2010-03-22 23 Dec 2010  2010-12-23 Yes Yes
Croatia DTC  15 Jul 1997  1997-07-15 30 Jul 1998  1998-07-30 Yes No
Kuwait DTC  29 Oct 2002  2002-10-29 23 Feb 2004  2004-02-23 Unreviewed No
Netherlands DTC  6 Jul 1990  1990-07-06 11 May 1994  1994-05-11 No No
Iran DTC  28 Apr 2004  2004-04-28 29 Jun 2006  2006-06-29 Unreviewed No
Italy DTC  21 Sep 1988  1988-09-21 10 Jun 1991  1991-06-10 Yes No
Serbia DTC  14 Dec 1998  1998-12-14 10 Jan 2000  2000-01-10 No No
India DTC  26 May 1994  1994-05-26 23 Jun 1995  1995-06-23 Yes No
Azerbaijan DTC  12 Nov 2007  2007-11-12 25 Nov 2008  2008-11-25 Yes No
Japan DTC  7 Mar 1991  1991-03-07 9 Aug 1991  1991-08-09 No No
Kazakhstan DTC  13 Nov 1997  1997-11-13 24 Jul 1998  1998-07-24 No No
Moldova, Republic of DTC  15 Sep 1998  1998-09-15 24 Mar 1999  1999-03-24 Unreviewed No
Armenia DTC  10 Apr 1995  1995-04-10 1 Dec 1995  1995-12-01 Unreviewed No
Indonesia DTC  11 Jan 1991  1991-01-11 25 May 1992  1992-05-25 Yes No
Uzbekistan DTC  24 Nov 2003  2003-11-24 21 Oct 2004  2004-10-21 Unreviewed No
Romania DTC  24 Apr 2015  2015-04-24 29 Mar 2016  2016-03-29 Yes Yes
Germany DTC  25 Jan 2010  2010-01-25 21 Dec 2010  2010-12-21 Yes Yes
Estonia DTC  13 Oct 2008  2008-10-13 30 Dec 2008  2008-12-30 Yes Yes
Algeria DTC  25 Oct 1998  1998-10-25 11 Apr 2005  2005-04-11 Unreviewed No
Guernsey TIEA  11 Jun 2015  2015-06-11 21 Mar 2016  2016-03-21 Yes Yes
Albania DTC  9 Dec 1998  1998-12-09 1 Jul 1999  1999-07-01 Yes No
Bahrain DTC  26 Jun 2009  2009-06-26 9 Nov 2010  2010-11-09 Yes Yes
China DTC  6 Nov 1989  1989-11-06 25 May 1990  1990-05-25 Yes No
Luxembourg DTC  27 Jan 1992  1992-01-27 15 Mar 1994  1994-03-15 No No
Russian Federation DTC  8 Jun 1993  1993-06-08 1 Jan 1996  1996-01-01 No No
Turkey DTC  7 Jul 1994  1994-07-07 17 Sep 1997  1997-09-17 Yes No
Malta DTC  23 Jul 1986  1986-07-23 1 Jan 1988  1988-01-01 No No
Korea, Republic of DTC  11 Mar 1994  1994-03-11 22 Jun 1995  1995-06-22 Yes No
Former Yugoslav Republic of Macedonia DTC  22 Feb 1999  1999-02-22 24 Sep 1999  1999-09-24 Yes No
Denmark DTC  2 Dec 1988  1988-12-02 27 Mar 1989  1989-03-27 Yes No
Korea, Democratic People's Republic of DTC  16 Jun 1999  1999-06-16 7 Jan 2000  2000-01-07 Unreviewed No
Israel DTC  18 Jan 2000  2000-01-18 1 Jan 2003  2003-01-01 Yes No
Finland DTC  25 Apr 1985  1985-04-25 21 Apr 1986  1986-04-21 Yes No
Jordan DTC  9 Nov 2006  2006-11-09 14 Feb 2008  2008-02-14 Unreviewed No
Morocco DTC  22 May 1996  1996-05-22 6 Dec 1999  1999-12-06 Yes No
United States DTC  23 Feb 2007  2007-02-23 15 Dec 2008  2008-12-15 Unreviewed Yes
Cyprus DTC  30 Oct 2000  2000-10-30 3 Jan 2001  2001-01-03 Yes No
Ukraine DTC  20 Nov 1995  1995-11-20 3 Oct 1997  1997-10-03 Yes No
United Kingdom DTC  16 Sep 1987  1987-09-16 28 Dec 1987  1987-12-28 Yes Yes
Norway DTC  1 Mar 1988  1988-03-01 1 Apr 1989  1989-04-01 Yes Yes
Ireland DTC  5 Oct 2000  2000-10-05 5 Jan 2001  2001-01-05 Yes No
Spain DTC  6 Mar 1990  1990-03-06 14 Jun 1991  1991-06-14 Yes No
Lebanon DTC  1 Jun 1999  1999-06-01 10 Nov 2001  2001-11-10 No No
Latvia DTC  4 Dec 2003  2003-12-04 18 Aug 2004  2004-08-18 Yes No
Thailand DTC  16 Jun 2000  2000-06-16 13 Feb 2001  2001-02-13 Unreviewed No