Automatic exchange of financial information
Here you can find and download the applicable legal acts and documents concerning the automatic exchange of financial information under the FATCA IGA, the Common reporting standard (CRS) of the OECD and Council Directive 2014/107/EU as regards mandatory automatic exchange of information in the field of taxation.
- Tax-Insurance Procedure Code1,562KB, of 16.04.2021
- FATCA IGA1,038KB, of 08.01.2016
- Multilateral Competent Authority Agreement405KB, of 08.01.2016
- Council Directive 2014/107/EU (BG)507KB, of 08.01.2016
- Council Directive 2014/107/EU (EN)555KB, of 08.01.2016
- Order of the Director General of NRA45KB, of 08.01.2016
- Self-certification under Art. 142r of the Tax-Insurance Procedure Code – individuals (BG)43KB, of 08.01.2016
- Self-certification under Art. 142r of the Tax-Insurance Procedure Code – individuals (EN)40KB, of 08.01.2016
- Self-certification under Art. 142r of Tax-Insurance Procedure Code – entities (BG)124KB, of 08.01.2016
- Self-certification under Art. 142r of Tax-Insurance Procedure Code – entities (EN)87KB, of 08.01.2016
- List of Participating Jurisdictions 25KB, of 08.01.2016
- List of Excluded Accounts27KB, of 08.01.2016