Bulgaria published the Law on Amendments and Supplements to the Accountancy Act in the Official Gazette on 19 December 2023, which provides for the introduction of public Country-by-Country (CbC) reporting as required by Directive (EU) 2021/2101 (previous coverage). The law is largely in line with the Directive, but with a public reporting threshold of annual consolidated revenue of BGN 1.5 billion in each of the last two consecutive financial years, as opposed to the standard EUR 750 millio…