The European Commission has issued four reasoned opinions to Bulgaria, marking the final stage before potentially referring the country to the Court of Justice of the European Union. These opinions highlight significant areas where Bulgaria has yet to align with EU regulations.

One of the opinions focuses on Bulgaria's failure to implement the "polluter pays" principle. According to EU rules, the original producer of waste must bear the costs associated with its collection, transportation, recovery, and disposal. In Bulgaria, however, waste management costs are largely determined by the tax valuation of properties, making the country the only EU Member State with such a system, as identified in a 2019 study.

Another reasoned opinion addresses Bulgaria’s failure to notify the Commission of its national laws transposing the Hired Vehicles Directive. This directive governs the use of hired vehicles for the carriage of goods to promote more efficient logistics practices across the EU.

The European Commission is also urging Bulgaria, along with seven other Member States, to fully transpose EU rules regarding tolls and vignettes for road infrastructure use. These rules aim to harmonize tolling systems and ensure fairness in road use charges.

Additionally, Bulgaria and four other Member States have been called upon to designate or empower national coordinators for digital services. This step is essential to support the implementation of EU-wide regulations aimed at improving digital governance and services.

The Commission has also issued a formal notice to Bulgaria concerning its public procurement practices. It claims that Bulgarian legislation allows the provision of e-government services used by public administrations to be awarded to a private company without sufficient justification for direct public procurement. This situation contradicts EU public procurement rules, which require competitive and transparent processes unless exceptional circumstances apply.