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Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Increased rates for diesel and kerosene 2012/01/01
Excise for natural gas 2012/06/01
Increased rate for natural gas for heating 2014/01/01
Results 1 - 3 of 3.

Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Акцизи
Tax name in English Excise
Member State BG-Bulgaria
Tax in force since 1994/04/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Excise Duties and Tax Warehouses Act

Promulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended SG No. 105/29.12.2005, effective 1.01.2006, SG No. 30/11.04.2006, effective 12.07.2006, amended, SG No. 34/25.04.2006, effective 1.01.2008 (*)(**), amended and supplemented, SG No. 63/4.08.2006, effective 4.08.2006, SG No. 81/6.10.2006, amended and supplemented, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 108/29.12.2006, effective 1.01.2007, SG No. 31/13.04.2007, effective 13.04.2007, SG No. 108/19.12.2007, effective 19.12.2007, amended and supplemented, SG No. 109/20.12.2007, effective 1.01.2008, amended, SG No. 36/4.04.2008, amended and supplemented, SG No. 106/12.12.2008, effective 1.01.2009, supplemented, SG No. 6/23.01.2009, effective 24.02.2009, SG No. 24/31.03.2009, effective 31.03.2009, amended and supplemented, SG No. 44/12.06.2009, SG No. 95/1.12.2009, effective 1.01.2010, SG No. 55/20.07.2010, effective 20.07.2010, SG No. 94/30.11.2010, effective 1.01.2011, SG No. 19/8.03.2011, effective 8.03.2011, SG No. 35/3.05.2011, effective 3.05.2011, SG No. 82/21.10.2011, effective 1.01.2012, SG No. 99/16.12.2011, effective 1.01.2012, supplemented, SG No. 29/10.04.2012, effective 10.04.2012, amended and supplemented, SG No. 54/17.07.2012, effective 17.07.2012, SG No. 94/30.11.2012, effective 1.01.2013, amended, SG No. 15/15.02.2013, effective 15.02.2013, amended and supplemented, SG No. 101/22.11.2013, effective 1.01.2014, SG No. 109/20.12.2013, effective 1.01.2014, SG No. 1/3.01.2014, effective 1.01.2014, SG No. 105/19.12.2014, effective 1.01.2015
 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The territory of the Republic of Bulgaria.

 
Taxpayers

1.licensed warehouse keepers and persons registered under the Act;

2.persons for whom a liability has arisen under the Customs Act in respect of excisable goods;

3.persons who have produced excisable goods outside a tax warehouse in violation of this Act or have disposed with excisable goods for which no excise duty has been paid;

4.excise-exempt end users.

 
Tax object and basis of assessment

Energy products.

 

The tax base for excise duty purposes is as follows:

1. for petrol, gas oil and kerosene - the number of litres recalculated to a comparative temperature of 15°C;

2. for fuel oils and liquefied petroleum gas (LPG) - the quantity of fuel oils and liquefied petroleum gas (LPG) measured in tons;

3. for natural gas - the calorific capacity measured in gigajoules

4. for biodiesel and bioethanol - the quantity of litres recalculated to a comparative temperature of 15°С

5. for coke and coal - the calorific capacity measured in gigajoules;

6. for electricity - the quantity measured in mWh.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 830.00
Unleaded 710.00
Gas oil
  per 1,000 litres
Propellant use 645.00
Industrial/Commercial use 645.00
Heating - Business use 50.00
Heating - Non-business use 50.00
Kerosene
  per 1,000 litres
Propellant use 645.00
Industrial/Commercial use 645.00
Heating - Business use 50.00
Heating - Non-business use 50.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 50.00
Heating - Non-business use 50.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 340.00
Industrial/Commercial use 340.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 0.85
Industrial/Commercial use 0.85
Heating - Business use 0.60
Heating - Non-business use 0.60
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.60
Heating - Non-business use 0.60
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.60
Heating - Non-business use 0.60
Lignite
  per gigajoule per 1,000 kg
Heating - Business use
Heating - Non-business use
Electricity
  per MWh
Business use 2.00
Non-business use 0.00

Comments

Article 32. (Effective 1.07.2006)

(1) (Amended, SG No. 105/2006) Excise rates on motor fuels shall be as follows:

1. for leaded petrol falling within CN codes 2710 11 31, 2710 11 51, and 2710 11 59 - BGN 830 per 1,000 litres;

2. (amended, SG No. 109/2007, amended SG No. 94/2010, effective 1.01.2011) for unleaded petrol falling within CN codes 2710 11 31, 2710 11 41, 2710 11 45, and 2710 11 49 - BGN 710 per 1,000 litres;

3. (amended, SG No. 109/2007, amended SG No. 94/2010, effective 1.01.2011, SG No. 99/2011, effective 1.01.2012, SG No. 94/2012, effective 1.01.2013) for gas oil falling within CN codes 2710 19 41 through 2710 19 49 - BGN 645 per 1,000 litres;

4. (amended, SG No. 109/2007, SG No. 106/2008, effective 1.01.2009, SG No. 95/2009, effective 1.01.2010, SG No. 99/2011, effective 1.01.2012, SG No. 94/2012, effective 1.01.2013) for kerosene falling within CN codes 2710 19 21,and 2710 19 25 - BGN 645 per 1,000 litres;

5. for liquefied petroleum gas (LPG) falling within CN codes 2711 12 11 through 2711 19 00, including energy products falling within CN codes 2901, 2711 29, from 2902 11 through 2902 44 - BGN 340 per 1,000 kilograms;

6. (amended, SG No. 99/2011, effective 1.06.2012) for natural gas falling within CN codes 2711 11 00, and 2711 21 00 - BGN 0,85 per 1 gigajoule;

(7) (New, SG No. 105/2006, amended, SG No 109/2007, SG No. 95/2009, effective 1.01.2010, SG No. 94/2012, effective 1.01.2013) The excise rate on energy products falling within CN codes 2710 11, other than those under Paragraph 1, as well as for energy products falling within CN codes 2707 10, 2707 20, 2707 30, 2707 50, 2709 shall be BGN 710 per 1,000 litres.

(8) (New, SG No. 105/2006, amended, SG No 109/2007, SG No. 95/2009, effective 1.01.2010, SG No. 94/2012, effective 1.01.2013) The excise rate for energy products falling within CN codes 2710 19, other than those under Paragraph 1, shall be BGN 645 per 1,000 litres.

(9) (New, SG No. 105/2006, amended , SG No 109/2007, SG No. 94/2012, effective 1.01.2013) The excise rate on energy products intended for use as additives or extenders to motor fuels shall be the rate under Items 2 - 5 of Paragraph 1 depending on the type of the fuel to which they refer. Where the type of fuel for which they are intended cannot be determined, the rate for them shall be BGN 710 per 1,000 litres.

(10) Bioethanol, used for mixing with motor fuels, shall be denatured, including by a special method, under conditions and procedure, determined by the Rules on implementation of this Act.

(12) The excise duty rate under Paragraph 1, item 6a for natural gas falling within CN codes 2711 11 00 and 2711 21 00 shall be increased to BGN 5.10 per 1 gigajoule, in case the European Commission would issue an act establishing non-compatibility of the rules on state aid in the form of reduced excise rate for natural gas, used as motor fuel, from the date of issuance of such act.

Article 33.

(1) (Amended, SG No. 63/2006, No. 105/2006) Excise rates on energy products for heating shall be as follows:

1. (effective 1.01.2009, SG No 109/2007, repealed, SG No 106/2008, effective 1.01.2009, new, SG No. 95/2009, effective 1.01.2010) for gas oil falling within CN codes from 2710 19 41 to 2710 19 49 - BGN 50 per 1,000 litres;

2. (amended and supplemented, SG No. 95/2009, effective 1.01.2010, supplemented, SG No. 94/2012, effective 30.11.2012) for fuel oils falling within CN codes 2710 19 61 through 2710 19 69, for other heavy oils other than lubricants, falling within CN codes 2710 19 99 and for energy products falling within CN codes 2706, 2707 91, 2707 99 11, 2707 99 19, 2707 99 99, 2710 91, and 2710 99 - BGN 50 per 1,000 kg;

3. (effective 1.01.2009 (**) - SG No. 108/2006, No. 109/2007) for kerosene falling within CN codes 2710 19 21 0 and 2710 19 25 - BGN 50 per 1,000 litres;

4. for liquefied petroleum gas (LPG) falling within CN codes 2711 12 11 through 2711 19 00 - BGN 0 per 1,000 kg;

5. (amended, SG No. 99/2011, effective 1.06.2012, SG No. 54/2012, effective 17.07.2012) for natural gas falling within CN codes 2711 11 00 and 2711 21 00 for household consumers of natural gas- BGN 0 per gigajoule;

6.  (repealed, SG No. 55/2010, effective 20.07.2010, new, SG No. 99/2011, effective 1.06.2012, amended, SG No. 54/2012, effective 17.07.2012, SG No. 101/2013, effective 1.01.2014) for natural gas falling within CN codes 2711 11 00 and 2711 21 00 for industrial consumers of natural gas - BGN 0.60 per gigajoule;

Article 34a. (New, SG No. 105/2006)

(1) (Amended, SG No. 109/2007, SG No. 106/2008, effective 1.01.2009, SG No. 95/2009, effective 1.01.2010) The excise rate for electricity falling within CN code 2716, except for the cases of Paragraph 2, shall be BGN 2.00 per megawatt hour.

(2) The excise rate for electricity falling within CN code 2716 for consumers of electricity for household purposes within the meaning of the Energy Act shall be BGN 0 per megawatt hour.

 
Tax due date

The liability for excise duty payment arises from the date of release of excisable goods for consumption.

 
Tax collector

The Customs administration

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab + d214af + d214ag + d2122cb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 992.00 EUR 2.38
2011 982.80 EUR 2.40
2010 926.80 EUR 2.46
2009 933.60 EUR 2.51
2008 1,059.90 EUR 2.84
2007 921.20 EUR 2.82
2006 665.50 EUR 2.43
2005 608.00 EUR 2.53
2004 567.80 EUR 2.70
2003 475.50 EUR 2.54
2002 352.00 EUR 2.02
2001 370.90 EUR 2.34
2000 348.70 EUR 2.44

Comments