The New Bulgarian Ordinance on Transfer Pricing Methods

Since 1 January 2026, Bulgaria has applied a new Ordinance on the procedure and methods for determining market prices, which replaced the 2006 Ordinance. The new rules reflect the evolution of the OECD Transfer Pricing Guidelines over the past two decades and form part of Bulgaria’s process of accession to the OECD. This article provides an overview of the new Ordinance and compares it with the previous rules, drawing on the explanatory notes published by the Ministry of Finance.