Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Акцизи - Тютюневи изделия
    BG - Bulgaria
    BGN
    Date
    Year
    1994/04/01
    2019/01/01
    2019/05/14 11:45:09

    Contact information

    Administration

    Ministry of Finance

    Service

    Tax Policy Directorate

    Website

    http://www.minfin.bg/

    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
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:
    Excisable goods designated for: diplomatic missions, consulates, international organizations; armed forces of a country which is a party to the NATO; personal purposes - purchased in another MS by natural persons and transported by them in quantities laid down in the implementing regulation to EDTWA; institutions of the EC; destruction - confiscated and abandoned by the state; VAT exempted goods imported in the personal luggage of passengers; goods exempted by ratified international treaty.

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    109
    43.4263 %
    51.0339 %
    25 %
    20 %
    16.6667 %
    41.6667 %
    85.093 %
    245
    251
    171.75
    177
    68.4263 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per 1,000)
    Specific excise (as % of Total tax)
    Ad valorem excise (as % of TIRSP)
    20 %
    16.6667 %
     

    Cigars and Cigarillos

    270
    20 %

    Fine cut smoking tobacco (for rolling of cigarettes)

    152
    20 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per kg)
    20 %
    16.6667 %
     

    Other smoking tobacco

    233
    20 %

    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

    No Yes
    Fiscal stamps are purchased from the Ministry of Finance through order to the competent customs authority.

    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-c01 + d214a-c01
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    2,402.1
    2.3773 %
    8.0538 %
    2016
    2,344.6
    2.4908 %
    8.5991 %
    2015
    2,182.4
    2.4639 %
    8.4808 %
    2014
    1,787.7
    2.1344 %
    7.5245 %
    2013
    1,832.8
    2.2388 %
    7.9011 %
    2012
    1,778.5
    2.1678 %
    8.1222 %
    2011
    1,699.2
    2.104 %
    8.3069 %
    2010
    1,517.9
    2.0301 %
    7.8223 %
    2009
    1,713.1
    2.3472 %
    8.6436 %
    2008
    1,757.2
    2.4152 %
    7.8601 %
    2007
    1,415.3
    2.2301 %
    7.0572 %
    2006
    995.1
    1.8698 %
    6.2562 %
    2005
    729.6
    1.564 %
    5.131 %
    2004
    598.6
    1.4641 %
    4.6201 %
    2003
    481.7
    1.3249 %
    4.3363 %
    2002
    404.5
    1.1965 %
    4.2762 %
    2001
    264.7
    0.8608 %
    2.8384 %
    2000
    277
    0.9918 %
    3.2062 %

    Footnotes