From January 1, 2025, Bulgaria has adopted the EU Directive on Public Country-by-Country (CbC) Reporting. Multinational enterprises (MNEs) with consolidated revenues exceeding BGN 1.5 billion (approximately EUR 750 million) are now required to publicly disclose certain tax-related information, broken down by EU member states, non-cooperative jurisdictions, and all other jurisdictions. This move aims to enhance transparency and combat tax avoidance.