Bulgaria passes law requiring cryptocurrency companies to report user transactions

保加利亚议会通过加密货币报告新规，全面对接欧盟信息交换标准

保加利亚议会近日批准了针对加密货币服务提供商的最终修订案，要求这些机构向国家税务机关详细报告客户及交易数据。这一举措使保加利亚的国家法规与欧盟的信息共享要求保持一致。

立法进程与投票情况

在9月9日举行的保加利亚国民议会会议上，该修正案获得通过。在240个席位的议会中，149名议员投赞成票，无反对票，10人弃权。这项由内阁提出的立法经过二审并最终定稿，将两项欧洲指令转化为保加利亚国内法。

新措施允许欧盟成员国及其他参与辖区的税务机关交换关于从事加密货币交易人员的信息。保加利亚此次最终获得议会批准，比成员国完成所需立法的截止日期（2025年12月31日）晚了八个多月，相关规则将于2026年1月1日起正式生效。

合规义务：从身份识别到交易细节

根据修正案，提供加密资产服务的公司必须在保加利亚国家税务局注册并提交相关信息。对于每位需报告的用户，服务提供商必须收集以下身份信息：

• 姓名
• 地址
• 出生日期及地点
• 税务识别号
• 税务居民管辖地

Reporting obligations are not limited to customer identification. Cryptocurrency companies are also required to disclose transaction, transfer or redemption information for every digital asset they process on behalf of users. The transaction record must include the total amount involved, the number of trading units, and the number of purchases and sales of fiat currencies. At the same time, transactions between cryptocurrencies are also covered by reporting requirements.

Background: DAC8 Directive and Global Tax Transparency

These changes are part of the implementation of the EU Administrative Cooperation Directive (DAC8), which extends the scope of tax information reporting to crypto assets. Previous reports pointed out that the DAC8 rules cover crypto-to-legal tender transactions, crypto-to-crypto exchanges, and transfers involving external addresses. Service providers will begin collecting reportable information starting January 1, and the first full annual report will be submitted in 2027.

It is worth noting that withdrawing funds from service providers to external addresses may fall within the framework, which means that transactions involving self-managed wallets may appear in information submitted by cryptocurrency companies. But the rules do not require providers to continue to report transactions that are conducted entirely within self-custody.

The European Commission said the framework was introduced to address tax evasion and avoidance issues involving crypto assets, as the cross-border nature of transactions makes it difficult for national authorities to identify taxable activities. When customers live in different participating jurisdictions, the information collected will flow between tax authorities. For example, recent analysis in France shows that report providers will collect transaction information throughout 2026, while EU authorities are expected to exchange data covering that year by September 30, 2027.

Expansion in non-EU areas: CARF Framework

The EU system operates in parallel with the Organization for Economic Cooperation and Development (OECD)'s Cryptographic Asset Reporting Framework (CARF) and is designed to facilitate similar information exchanges between participating jurisdictions outside the EU. Data collection has been launched in 48 jurisdictions in early 2026, and most early participants are expected to begin exchanging information in 2027.

The international reporting framework relies mainly on cryptographic intermediaries such as centralized exchanges that maintain customer records and can connect transactions to verified account holders. Chainalysis's estimates in August showed that potential taxable chain crypto activity globally in 2025 will exceed US$457 billion. Among them, transactions within the scope of CARF's actual reporting accounted for 14% of the activities identified by its analysis. The remaining 86% includes activities such as decentralized exchanges, point-to-point transfers, on-chain revenue and cryptocurrency payments that may not be directly reported by centralized service providers.

公共区块链记录可以显示地址间的转账，但并不能自动确立纳税人的身份、交易目的或适用的成本基础。因此，税务机关在审查报告提供商之外的活动时，可能仍需要账户记录、钱包信息和区块链分析。

多国跟进，监管网络日益严密

随着跨境加密报告的生效，多个国家正在调整其国内规则：

• 英国： 英国于1月开始实施CARF。预计HM Revenue and Customs将从2027年5月31日起接收来自52个辖区交易所的信息，另有15个辖区预计将在2028年开始提供数据。英财政部此前预测，该框架的实施可能在2026-27财政年度带来3500万英镑收入，在2027-28财政年度带来9500万英镑收入。
• 印度： 印度通过更新后的FATCA和共同申报准则（CRS），扩大了税务报告规则，以涵盖特定的加密资产、央行数字货币和某些数字货币产品。印度的报告机构必须遵循修订后的账户识别和税务居民验证程序，余额超过100万美元的账户在分类报告前需接受强化尽职调查。

保加利亚新批准的条款要求在其报告制度下运营的加密货币提供商，向国家税务局提供客户身份详情以及涵盖购买、销售、转账和涉及加密资产兑换的交易信息。