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Generic Tax Name Excise duty - Alcoholic beverages (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

Fermented beverages other than wine and beer

Beer

Intermediate products

 
Deductions, Allowances, Credits, Exemptions
 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

Article 31.

(1) (Effective 1.07.2006, previous Article 31, SG No. 99/2011, effective 1.01.2012) Excise rates on alcohol and alcoholic beverages shall be:

1. (supplemented, SG No. 106/2008, effective, 1.01.2009) for beer - BGN 1.50 per 1 hectolitre of Plato degree, except for the cases envisaged in item 7;

2. for wine - BGN 0 per 1 hectolitre;

3. for other fermented beverages - BGN 0 per 1 hectolitre of finished product;

4. for intermediate products - BGN 90 per 1 hectolitre of finished product;

5. for ethyl alcohol - BGN 1,100 per 1 hectolitre of pure alcohol;

6. (amended, SG No. 105/2006) for ethyl alcohol (rakiya) produced in a specialized small distillery - BGN 550 per 1 hectolitre of pure alcohol.

7. (new, SG No. 106/2008, effective 1.01.2009)for beer produced by independent small breweries - BGN 0.75 per 1 hectolitre of Plato degree,

(2) (New, SG No. 99/2011, effective 1.01.2012) The excise rate under Paragraph 1, item 7 shall also apply to beer, brewed by independent small breweries, registered on the territory of any other European Union Member State under conditions and procedures, determined by the Rules on implementation of this Act.

 
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 d214ac + d214ad + d2122cc + d2122cd

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 135.10 EUR 0.32
2011 134.70 EUR 0.33
2010 117.00 EUR 0.31
2009 85.30 EUR 0.23
2008 111.00 EUR 0.30
2007 95.10 EUR 0.29
2006 80.80 EUR 0.29
2005 85.40 EUR 0.36
2004 77.80 EUR 0.37
2003 56.30 EUR 0.30
2002 63.20 EUR 0.36
2001 46.00 EUR 0.29
2000 48.80 EUR 0.34

Comments