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

On 1 January 2026 the Bulgarian tax authorities published the official return templates for Qualified Domestic Minimum Top-up Tax (“QDMTT”) and Income Inclusion Rule (“IIR”) / Undertaxed Profits Rule (“UTPR”).

Top-up tax under the IIR and UTPR will be reported using a single return template, with the constituent entity (“CE”) required to indicate whether the filing relates to IIR or UTPR (or both).

The official GloBE Information Return (“GIR”) template is expected to be approved and released at a later stage.

There would be no separate GIR notification form. Instead, information regarding the CE designated to file the GIR and the jurisdiction in which it is located must be disclosed in the QDMTT return, respectively in the IIR/UTPR return (if applicable).

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