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Generic Tax Name Excise duty - Tobacco 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

Tobacco products.

The tax base for excise duty purposes is as follows:

1.for cigars and cigarillos - the quantity of units per product;

2.excise duty on tobacco is calculated as a sum of a specific excise duty and a proportional excise duty. The tax base for calculating the specific excise duty is the quantity of units per product and of the proportional excise duty - the selling price.

3.the excise duty on smoking tobacco (for pipe and cigarettes) is calculated as a sum of a specific excise duty and a proportional excise duty. The tax base for calculating the specific excise duty is the quantity of kilograms, and of the proportional excise duty - the selling price.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 101.00 23.00 %
Cigars and Cigarillos 270.00 0.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 152.00 0.00 %
Other smoking tobacco 152.00 0.00 %

Comments

Article 37. (Effective 1.07.2006 - SG No. 91/2005) The excise rate on cigars and cigarillos shall be BGN 270 per 1,000 pieces

Article 38. (Effective 1.07.2006, amended, SG No. 95/2009, effective 1.01.2010, amended and supplemented, SG No. 94/2010, effective 1.01.2011) The excise rate on smoking tobacco (for pipe and cigarettes) shall be BGN 130 per kilogram, and from 1 January 2012 shall be BGN 152 per kilogram

Article 39. (Effective 1.07.2006 - SG No. 91/2005, amended, SG No. 105/2006, SG No. 109/2007, SG No. 106/2008, effective 1.01.2009, SG No. 95/2009, effective 1.01.2010, SG No. 105/2014, effective 1.01.2016) (1) The excise rate on cigarettes shall be:

1. of the specific excise duty - BGN 101 per 1,000 pieces;

2. of the proportional excise duty:

a) 25 per cent as of 1 January 2016;

b) 27 per cent as of 1 January 2017;

c) 28 per cent as of 1 January 2018.

(2) The excise duty under Paragraph 1 shall not be less than:

1. BGN 161 per 1,000 pieces as of 1 January 2016;

2. BGN 168 per 1,000 pieces as of 1 January 2017;

3. BGN 177 per 1,000 pieces as of 1 January 2018.

Article 39a. (New, SG No. 55/2010, effective 20.07.2010) Upon a change of the excise rate under Article 39, the new excise rate shall enter into force not earlier than two months after the date of promulgation of the Act in the State Gazette.

 
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 d214aa+d2122ca

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 909.30 EUR 2.18
2011 868.80 EUR 2.12
2010 776.10 EUR 2.06
2009 875.90 EUR 2.35
2008 898.40 EUR 2.40
2007 723.60 EUR 2.21
2006 508.80 EUR 1.86
2005 373.10 EUR 1.55
2004 306.40 EUR 1.46
2003 247.10 EUR 1.32
2002 207.50 EUR 1.19
2001 135.90 EUR 0.86
2000 141.90 EUR 0.99

Comments