Indirect taxes - Excise duty (EU harmonised) - Alcoholic Beverages

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Акцизи - Алкохол и алкохолни напитки
    BG - Bulgaria
    BGN
    Date
    Year
    1994/04/01
    2019/01/01
    2019/05/14 11:44:37

    Contact information

    Administration

    Ministry of Finance

    Service

    Tax Policy Directorate

    Website

    E-mail

    Telephone

    +359 2 9859 2850

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    BG - Bulgaria
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Temporary) registered consignee
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Beer
    • Sparkling and non-sparkling wine
    • Fermented beverages other than wine or beer
    • Intermediate products
    • Ethyl alcohol
    • Other

    What is the basis of assessment?

    • Alcoholic strength by volume
    • Other

    Deductions, Allowances, Credits, Exemptions

    Rate(s) Structure

    Beer

    Standard Rate
    per °Plato
    CN 2203, CN 2206 (Actual alcoholic strength by vol. > 0.5%) VAT % Category range: From (>)… To (≤)
    Per hl Per °Plato (min. 0.748 EUR)
    1.5
    20 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    20 %
    Reduced Rate "Independent small breweries" (yearly production <= 200,000 hl)
    per °Plato
    Per hl Per °Plato (>= 50% of standard rate) Hectolitre range VAT % Category range: From (>)… To (≤)
    0.75
    20 %


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    0
    20 %
    Sparkling
    0
    20 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    20 %
    Sparkling
    20 %


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT %
    Still
    0
    20 %
    Sparkling
    0
    20 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT %
    Still
    20 %
    Sparkling
    20 %


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    90
    20 %
    Sparkling
    90
    20 %


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT %
    Still
    20 %
    Sparkling
    20 %


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    1,100
    20 %


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT %
    20 %


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT %
    550
    20 %


    National Taxes

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    Until the 14th day of the month following the month of the release for consumption.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    Within the deadline for filing the excise declaration - until the 14th day of the month following the month of the release for consumption.

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d2122c-c03 + d2122c-c04 + d214a-c03 + d214a-c04
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    304.6
    0.3015 %
    1.0213 %
    2016
    300.9
    0.3197 %
    1.1036 %
    2015
    291.9
    0.3296 %
    1.1343 %
    2014
    261.8
    0.3126 %
    1.1019 %
    2013
    268.6
    0.3281 %
    1.1579 %
    2012
    264.3
    0.3222 %
    1.207 %
    2011
    263.4
    0.3262 %
    1.2877 %
    2010
    228.9
    0.3061 %
    1.1796 %
    2009
    166.9
    0.2287 %
    0.8421 %
    2008
    217.2
    0.2985 %
    0.9716 %
    2007
    186
    0.2931 %
    0.9275 %
    2006
    158.1
    0.2971 %
    0.994 %
    2005
    167.1
    0.3582 %
    1.1751 %
    2004
    151.9
    0.3715 %
    1.1724 %
    2003
    109.7
    0.3017 %
    0.9875 %
    2002
    123.2
    0.3644 %
    1.3024 %
    2001
    89.6
    0.2914 %
    0.9608 %
    2000
    95.2
    0.3409 %
    1.1019 %

    Footnotes