保加利亚收紧加密货币税收规则，目标是自我托管提款

Bulgaria is in the news today after adopting a crypto tax reporting law. In doing so, it has effectively aligned with the European Union’s (EU) rules despite falling behind schedule.

上周，即 9 月 9 日，保加利亚国民议会一致投票通过了欧盟 DAC8 指令，该指令将自动跨境税务报告范围扩大到了加密资产。

该指令于 2025 年底首次提出，预计欧盟成员国将于 2026 年 1 月实施。考虑到 DeFi 和加密货币行业的复杂性和不断发展的性质，该指令旨在解决整个地区的逃税和欺诈问题。

However, Bulgaria only made amendments to accommodate the directive in May.上周对该国税收和社会保障程序法修正案的压倒性支持最终敲定了立法程序​​。

保加利亚加密货币税收规则的影响

保加利亚的行动晚了八个多月。然而，新规则要求加密货币平台从 2026 年 1 月起收集所需信息。但首先，交易所和平台必须向税务机构国家税务局 (NRA) 注册。

Part of the targeted data includes user identities and traded or transferred volume, either in crypto or fiat.

Providers must report all types of transactions, ensuring both crypto-to-fiat and crypto-to-crypto trades are covered under the new regime.

Additionally, any external withdrawals, including to self-custody wallets, must be captured.在这里，值得注意的是，该规定仅要求从受监管的平台提款，这意味着自我托管钱包之间的内部转账不属于该规则的范围。

有趣的是，对自我托管钱包的外部提款的跟踪反映了 FATF 的反洗钱 (AML) 努力，以提高 DeFi 转账的透明度。

首次跨境共享加密货币税务报告预计将于 2027 年 1 月开始。不遵守税务报告规则可能会导致账户限制。

Separately, the EU’s AML package targeting crypto is also scheduled to go live in mid-2027. In other words, the EU wants to have full traceability of crypto transactions across the region by next year.

Bulgaria is ranked 19th across the EU for crypto adoption. It remains unclear whether the new rules will foster growth or stifle it.

Perhaps one of the notable risks of cross-border crypto tax reporting is data breaches and the likelihood of wrench attacks against victims. France is currently battling physical attacks and crypto kidnappings linked to a tax authority hack.

It will be interesting to see how the authorities balance compliance and users’ safety in 2027.

最终总结