EU4PFM launched a study visit to Bulgaria on the harmonisation of tax legislation
On 13 October, the Ukrainian delegation, comprising representatives of the Ministry of Finance of Ukraine, the State Tax Service, the Verkhovna Rada of Ukraine, and EU4PFM experts, began a study visit in Sofia. The purpose of the visit is to exchange experience and best practices in harmonising national tax legislation with that of the European Union.
On the first day of the visit, the Ukrainian delegation visited the National Revenue Agency of Bulgaria. The Bulgarian counterparts presented the structure and operation of their national tax system, shared their experience in administrative cooperation, and explained how European requirements were integrated into Bulgaria’s legislation during its accession to the EU.
Administrative cooperation in the field of direct taxation between the competent authorities of the EU Member States ensures fair taxation for all taxpayers—regardless of where they work, retire, open bank accounts, or conduct business. The foundation of such cooperation is Council Directive 2011/16/EU (Directive on Administrative Cooperation, DAC), which defines the necessary procedures and establishes a secure infrastructure for the exchange of tax information.
The Ukrainian delegation is headed by Deputy Minister of Finance Oleksandr Hrubiian, who in his address emphasised:
«Our first priority is to win and achieve a just peace for Ukraine. The best people are now defending our freedom on the front line — and they deserve the best future. European integration is the second priority of our state. It is the path worth working for and defending our country. Your knowledge and experience are extremely valuable to us. We are here to listen, learn, and absorb every lesson. Our task is to work hard, step by step, bringing Ukraine closer to EU membership and to a better future for our people. I hope this visit will become another brick in the foundation of our European integration. Thank you for your support and cooperation.»
Ventsislava Petkova, Deputy Director General of the National Revenue Agency of Bulgaria, expressed support for the Ukrainian people and noted that this exchange of experience would be mutually beneficial. She stressed that Bulgaria is ready to share its best practices, as partnership and mutual learning are among the key tools for overcoming challenges in the field of taxation and strengthening cooperation between tax administrations.
Bulgarian officers presented the mechanisms for information exchange both within Bulgaria and between Bulgaria and the EU, the information systems that support these processes, and their experience in implementing the DAC Directive into national legislation. In particular, the participants were introduced to IT solutions that enable automatic exchange of information under DAC1. During the meeting, the experts also answered numerous questions from the Ukrainian colleagues.
The study visit is organised by the EU4PFM Programme within the framework of its institutional capacity building support for partner institutions.
