The NRA Tightens Oversight of Cryptocurrencies: New Rules Every Bulgarian Investor Needs to Know!

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The NRA Tightens Oversight of Cryptocurrencies: New Rules Every...

Nikolaj Krastev
2 October, 2026, 21:08
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The NRA's new rules for cryptocurrencies: What changes for Bulgarian investors?

The National Revenue Agency (NRA) is strengthening control over cryptocurrency income in Bulgaria. With the full implementation of the European MiCA package and the automatic exchange of information between tax administrations in the EU, inspectors now receive direct data from major international crypto exchanges.

If you have traded, staked, mined, or simply held crypto assets in the last year, here are the most important changes you need to know to avoid unpleasant surprises and fines.

How are cryptocurrencies taxed in Bulgaria?

According to Bulgarian law, income from the sale of cryptocurrencies is treated as income from the sale of financial assets. For individuals, the following basic rules apply:

Tax rate: 10% on the profit realized within the calendar year.
How profit is calculated: The difference between the selling price and the acquisition price (purchase price) of the asset.
Deadline for declaration: The annual tax return under Article 50 of the Personal Income Tax Act is submitted between January 10 and April 30 of the following year.
Where are they described: In Appendix No. 5 to the declaration.

Important: Tax is only due when the cryptocurrency is "converted" into fiat currency (euro, etc.) or when it is used to pay for goods and services. The exchange of one crypto asset for another (e.g. BTC to ETH) is still in a gray area, but the NRA closely monitors every withdrawal to a bank account.

What actually changes with the new regulations?

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Until recently, many people relied on the fact that foreign exchanges did not share data with Bulgarian authorities. This practice is now almost impossible. Thanks to the automatic exchange of information within the EU, the NRA receives regular reports on the transactions of Bulgarian citizens on licensed platforms.

Inspectors can easily detect:

Large transfers from crypto exchanges to Bulgarian bank accounts.
Discrepancies between declared salary income and the purchase of expensive property financed with crypto assets.
Lack of declaration of significant profits made during the year.

How to prepare without stress?

Experts agree – the best protection is full traceability of transactions.

Keep your history: Download CSV files of trading history from each exchange regularly. Some platforms only keep the data for a limited period.
Prove the origin of funds: Keep the bank statements with which you deposited fiat money into the crypto system for the first time.
For complex transactions: If you are involved in DeFi, arbitrage, liquidity, or mining, consult with an accountant who specializes in digital assets. The rules for companies and individuals differ significantly.

Practical advice for 2026

Take inventory of all the exchanges and wallets you have used during the year.
Calculate the profit/loss for each asset in advance – this will save you time in April.
If you have significant amounts, consider a preliminary consultation before filing the return.
Follow the official instructions of the NRA - regulations continue to be refined.

The new rules don't mean that crypto investments are impossible. They just require more discipline and documentation. The sooner you get your history in order, the more peace of mind you'll have in the event of an audit.

Nikolaj Krastev publication: "The NRA Tightens Oversight of Cryptocurrencies: New Rules Every Bulgarian Investor Needs to Know!" was written for 24crypto.news