Bulgarian tax authorities published revised QDMTT and IIR/UTPR return templates

On 8 May 2026 the Bulgarian tax authorities published revised versions of the return templates for Qualified Domestic Minimum Top-up Tax (“QDMTT”) and Income Inclusion Rule (“IIR”) / Undertaxed Profits Rule (“UTPR”).

The changes introduce additional reporting requirements and address several practical challenges of the Pillar Two compliance process in Bulgaria.

The GIR notification form remains embedded in the QDMTT, respectively IIR/UTPR return template.

For more information on the amendments see our newsletter.