Topic: Taxation, Public Law
We are pleased to share that our colleague Dimitar Tabakov represented DGKV as a speaker at the annual Tax & Regulatory Update of the British Bulgarian Chamber of Commerce, held on 25 February 2026 and kindly hosted by CMS Bulgaria.
As one of the Chamber’s most anticipated and fully booked events, the forum brought together leading experts to discuss key developments shaping the Bulgarian and UK regulatory landscape.
Dimitar joined an excellent panel of practitioners and delivered a presentation on:
“Digitalization of Administrative Proceedings in Bulgaria”
His session traced the evolution of digitalisation since the 2018 amendments to the Administrative Procedure Code, which first introduced the possibility for electronic filing of requests before administrative authorities — a reform that progressed slowly in practice.
A major shift came with the amendments adopted in August 2025, entering into force on 1 July 2026, marking a decisive step toward full digitalisation.
Key highlights include:
▪️ Mandatory electronic case files (e-dossiers) – from 1 July 2026 administrative bodies must open and maintain an electronic file for every proceeding, regardless of whether it was initiated on paper or electronically. Parties will have access to the e-dossier throughout the pending proceedings.
▪️ Electronic filing becomes mandatory for institutions and professionals – while citizens retain the option to file on paper or electronically, administrative authorities, judicial authorities, the ombudsman, public service organisations, organizations and lawyers participating in proceedings will be required to file electronically.
▪️ New rules on electronic service – documents will be served through the Secure Electronic Delivery System, with electronic logs providing legal proof of transmission and receipt. If a document is not downloaded within 7 days, it will be deemed duly served.
Importantly, the delayed entry into force (almost one year after promulgation) aims to allow both businesses and administrative bodies to adapt their systems, procure the necessary hardware and software, and reorganise internal processes.
The agenda also covered major topics such as sustainability developments, pay transparency and equality under Directive (EU) 2023/970, recent tax and transfer pricing updates, employee representation, NIS 2, and CBAM regulation — reflecting the dynamic regulatory environment companies must navigate today.