Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
In particular, data provided by Bulgaria on the environmental protection and restoration expenditures include: expenditure for the acquisition of tangible fixed assets with ecological use (TFAEU) and intangible assets with an ecological use (TIFAEU) and expenditure for maintaining TFAEU and expenditure for carrying out activities for the protection and restoration of the environment. Expenditure for the acquisition tangible fixed assets and intangible assets whit an ecological use include: invested funds for the construction of facilities, modernization and expansion of existing TFAEU, as well as those for licenses, know-how, patents and others; expenditure for acquisition of monitoring and control equipment. The expenditure for maintaining TFAEU and carrying out measures for the protection and restoration of the environment include the expenditure for operation and maintenance of TFAEU; the expenditure for conducting events not related to the use of TFAEU: reclamation, chemical melioration, biological and integrated plant protection, afforestation and landscaping activities, landscape protection, incl. protected areas and sites; the expenditure for operation and maintenance of the monitoring and control equipment; expenditure for administrative activities related to environmental protection. The expenditure for protection and restoration of the environment provide information on the expenditure for acquisition and the expenditure for maintaining tangible fixed assets and carried out activities with an ecological use, distributed by environmental domain (water, air, waste and others). They also provide information on the amounts paid for services (fees for discharge and treatment of wastewater, fees paid to the MOEW for the reclamation of disturbed areas and fees for disposal and treatment waste , including annual fee municipal waste ) in environmental domain.
3.2. Classification system
The scope of environmental protection is defined according to the classification of environmental purposes (CEP). The mandatory reporting is defined by Commission Delegated Regulation (EU) 2025/1131 of 26 March 2025 amending Regulation (EU) No 691/2011.
For EPEA data reporting in CEP, Eurostat has introduced an ad hoc breakdown of Cross-cutting and other environmental purposes (CEP 08), i.e. the share “of which for environmental protection” (CEP 08 EP) for voluntary reporting to ensure the reconciliation with previous classification (CEPA) and allow the calculation of total environmental protection aggregates including administration, management as well as education, training and information (cross-cutting activities) related to environmental protection.
Data should be reported by institutional sector: general government, corporations, households and the rest of the world. NPISH (non-profit institutions serving households) are not separately identified and are included under general government. The corporations sector is divided between: "corporations as specialist and secondary producers of market EP services" and "corporations other, including corporations as producers of ancillary EP output"; productive activities of households are included under corporations as market producers.
3.4. Statistical concepts and definitions
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
Specialised equipment for the environment (end-of-pipe) - includes facilities, which are not involved in the production process and serve only to reduce pollution resulting from production. Integrated technologies - elements of the production process/technologies, which resulted in achieving less environmental pollution compared to other similar technologies.
3.5. Statistical unit
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
3.6. Statistical population
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
In Bulgaria the statistical population is determined by statistical units (enterprises, kind-of-activity units from all industry groups according NACE Rev.2 with more than 10 employed persons included in the Statistical Business Register (SBR). The selection of statistical units from the SBR takes into account type of the survey, which includes a combination of comprehensive and sample survey. The list of statistical units of the statistical population includes: Statistical units for comprehensive survey. They are determinate according to the SBR and comprise all enterprises with main and additional economic activity according NACE Rev.2 as follows: division 37 - Sewerage, division 38 - Waste collection, treatment and disposal activities; materials recovery, without group 38.3 - Materials recovery; division 39 - Remediation activities and other waste management services. The list for comprehensive survey also includes statistical units, which have available facilities, installations and equipment that are part of the DMAEP, or have introduced/acquired during the year DMAEP. For the part of non-covered statistical units, due to the large number of enterprises, simple random samples are selected.
3.7. Reference area
The reference area of the statistics is Bulgaria. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
1997-2023
3.9. Base period
Not requested for this metadata collection.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The reference period for EPEA data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EPEA accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) and subsequent amendments. EPEA follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
Data is anually provided to Eurostat.
7.1. Confidentiality - policy
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA. Regulation (EO) No. 223/2009 on European statistics foresees the need to draw up general principles and guidelines guaranteeing the confidentiality of data used for the production of European statistics and access to this confidential data.
The Statistics Act (Article 25, Paragraph 1) determines that the individual data obtained and collected during statistical surveys are a statistical secret and can only be used for statistical purposes.
7.2. Confidentiality - data treatment
According to Regulation (EC) No. 223/2009 on European statistics and the Statistics Act (Article 25, Paragraph 2), individual data can not be disclosed or provided; statistical data that can be linked to identify a particular statistical unit; statistical information that summarizes the data for less than three statistical units or for a population in which the relative share of the value of a studied parameter of one unit is more than 85 percent of the total value of this parameter for all units of the population. Exceptions are specified in Art. 26 of the Statistics Act. According to Art. 27 of the Statistics Act, the National Statistical Institute and the statistical authorities are obliged to ensure the protection of individual data and the prevention of their abuse, by taking the necessary organizational and technical measures and allowing work with such data only to persons who have signed a sworn declaration for the protection of the statistical secret.
8.1. Release calendar
The date of release of statistical information is indicated in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.
Data on the expenditure of environmental protection and restoration are published on the website of NSI under the heading "Environment" in accordance to the Statistics Act and the European Statistics Code of Practice, respecting professional independence and for the purpose of objectivity, transparency, whereby all users are equal.
Anonymous individual data can be provided for scientific and research purposes upon individual request, according to the NSI Rules for providing anonymous individual data for scientific and research purposes.
10.5. Dissemination format - other
Information service on request, according to the Rules for the dissemination of statistical products and services in NSI.
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Methodology available on the Eurostat website (joint with OECD): 2017 Environmental protection expenditure accounts Handbook - EPEA_HANDBOOK_2017.
"Statistics and accounts in the environment" methodology
Medata information provided according to Regulation (EU) No. 691/2011 on European environmental economic accounts.
11.1. Quality assurance
Data quality is ensured by applying the principles of the European Statistics Code of Practice and the NSS Common Framework for Quality Management including through the application of the internal methodology "Environmental Statistics Accounts", developed by the NSI.
Quality assurance activities ensure compliance with the requirements of the Statistics Act in terms of quality criteria: adequacy, accuracy, timeliness, punctuality, accessibility and clarity, comparability and logical coherence. They also ensure the application of the principles of the European Statistics Code of Practice: sound methodology; appropriate statistical procedures; moderate respondent burden; cost-effectiveness; relevance; accuracy; timeliness and accuracy of presentation; comparability and coherence; accessibility and clarity.
11.2. Quality management - assessment
The quality assessment is carried out at each stage of the statistical production process, in accordance with the General Framework for Quality Management in the NSS and the principles of the European Statistics Code of Practice. She including statistical processes and statistical information. For quality assessment the requirements of the current methodological documents, including the instructions in the internal methodology "Environmental Statistics Accounts", developed by the NSI.
To quality assessments of the data, their consistency is checked with the data from the Structural Business Statistics, Non-Financial National Accounts, and statistics on foreign trade in goods, as well as with Environmental Goods and Services and Revenues and expenditure for municipal waste and expenditure for water supply infrastructure and other statistics in NSI.
Efforts are being made to continuously improve the quality of the data by improving the primary data collection system through the online-based ESIS, ensuring strict arithmetic and logical control of the input data, and performing additional analyses and verifications.
12.1. Relevance - User Needs
Data on environmental protection and restoration expenditure evaluates the financial commitment of an economy to environmental protection, how environmental protection and restoration expenditure affect international competitiveness, the application of the polluter pays principle and the cost-effectiveness of environmental control mechanisms.
Main users of survey's statistical information are the state and municipal entities, associations (NPISH), companies and citizens.
12.2. Relevance - User Satisfaction
NSI conducts a regular statistical survey "User satisfaction with the provided statistical information products and services", which covers all statistical areas. It aims to assess the satisfaction of users with the statistical information provided by NSI and to define recommendations for the future development of the statistical system in accordance with the needs of users.
12.3. Completeness
The survey is comprehensive and sampled. The purpose of conducting the statistical survey is to collect data from all respondents, that is, to ensure 100% collection of primary data. The comprehensive list includes all enterprises and state institutions known in advance to carry out environmental protection activities (enterprises with main activity 36-39 according to KID-2008). The sample includes enterprises whose main activity is not related to environmental protection, but could carry out an ancillary one. According to Regulation (EU) 691/2011, all available statistics are reported. Possibilities to obtain information on missing statistical indicators are being explored.
The completeness of the statistical data is assessed within the framework of their quality assessment procedure.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
The accuracy of the data, as one of the criteria for the quality of statistical information, according to the Statistics Act, is guaranteed through the quality assurance activities within the statistical production process.
13.2. Sampling error
To assess the stochastic accuracy of the survey results, coefficients of variation (relative standard errors) and confidence intervals (the range of values that in 95% of cases contain the true value of the indicator in the general population) are calculated for the main indicators, i.e. the estimated total value of the indicators is in the middle of the confidence interval, which is calculated as follows: the estimated total value of the indicators is in the middle of the confidence interval, which is calculated as follows: the estimated total value of the relevant indicator based on sample data -/+ the maximum error (stochastic error multiplied by a guarantee factor).
13.2.1. Sampling error - indicators
Coefficient of variation - %
Standard error
Confidence intervals
13.3. Non-sampling error
The survey may contain non-sampling errors that occur at different stages of the survey and that cannot be completely eliminated.
The main reasons for non-response are, on the one hand, the lack of an up-to-date survey framework at the time of sample formation (e.g., enterprises that have been restructured, closed or have ceased operations in the reported/reference period) and, on the other hand, refusal to participate in the survey or failure to contact. In order to reduce non-sampling errors, the following is carried out:
Updating the lists of monitored enterprises;
Developing a clear survey toolkit, continuously supplementing and updating it;
Conducting regular training seminars for TSO experts;
Assistance to respondents and TSO experts from the survey team at the NSI;
Data control at the stage of collection, entry and processing.
13.3.1. Coverage error
Over-coverage,
Under-coverage,
Misclassification.
13.3.1.1. Over-coverage - rate
Not requested for this metadata collection.
13.3.1.2. Common units - proportion
Not requested for this metadata collection.
13.3.2. Measurement error
Measurement errors are errors that occur during data collection and lead to differences between the recorded and actual values of the survey variables.
These errors are related to:
inaccurate or incomplete records by respondents
incorrectly recorded data by the Department "Statistical Surveys (DSSs)
Measurement errors are reduced by clear guidelines and instructions for completing the statistical survey form, and checking the data based on clearly defined criteria regarding their completeness, correct classification of environmental goods/services, units of measurement, comparability with previous years, logical and arithmetical controls on input data, etc.
environmental goods/services, units of measurement, comparability with previous years, logical and arithmetical controls on input data, etc.
13.3.3. Non response error
Non-response errors are determined by collecting any:
unit response rate,
weighted unit response rate,
item response rate,
item coverage rate,
refusal rate,
distribution of reason for non-response,
comparison of data across contacts,
link to administrative data for non- respondents,
estimate of non-response bias.
13.3.3.1. Unit non-response - rate
Not requested for this metadata collection.
13.3.3.2. Item non-response - rate
Not requested for this metadata collection.
13.3.4. Processing error
Processing errors are:
Location of the object and number of reports of economic entities;
Measure units;
Errors in the reported data;
Expenditures type incurred;
Data duplication;
Incomplete reports.
13.3.5. Model assumption error
Not requested for this metadata collection.
14.1. Timeliness
The data are published 24 months after the reference year, according to the requirements of Regulation (EU) No. 691/2011 on the European environmental economic accounts.
14.1.1. Time lag - first result
Not requested for this metadata collection.
14.1.2. Time lag - final result
Not requested for this metadata collection.
14.2. Punctuality
All publications are prepared timely, according to the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.The data were delivered to Eurostat in 22 December 2025. The reporting deadline for EPEA to Eurostat is 31 December.
14.2.1. Punctuality - delivery and publication
All publications are submitted for publication in a timely manner, according to the Release Calendar presenting the results of the statistical surveys of NSI.
15.1. Comparability - geographical
Data are compiled at the national level. Given the application of common definitions and classifications, the data are comparability with other EU countries.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
Data are comparability over time. Time series are available since 1997 (since 2000 in INFOSTAT). When the methodology changes, the data in the time series are revised.
15.2.1. Length of comparable time series
2019-2023
15.3. Coherence - cross domain
Data are coherent with:
The principles, definitions and concepts of the European system of accounts (National accounts),
System of Environmental Economic Accounting 2012-Central Framework (SEEA CF),
Structural Business Statistics,
Statistics on foreign trade,
Survey "Environmental Goods and Services",
Survey "Revenues and expenditure for municipal waste and expenditure for water supply infrastructure".
A classification is applied, according to the Classification of Economic Activities, which allows joint analysis with national accounts data.
15.3.1. Coherence - sub annual and annual statistics
Еnvironmental protection expenditure accounts present data are compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection.
15.3.2. Coherence - National Accounts
Data are coherence with the National Accounts (production and generation of income accounts; Gross fixed capital formation by NACE Rev.2, Resource Use tables; data based on the classification of functions of government).
15.4. Coherence - internal
The data are of high internal consistency. Within the framework of the quality assessment procedure, the consistency of primary and statistical data by sources, economic activities, national and regional level of aggregated and detailed data is checked.
The costs (budget) for statistical surveys are disclosed in the National Statistical Program, published on the NSI website.
The priority in conducting statistical surveys is to reduce the burden on respondents.
Actions are being taken to alleviate the burden on respondents, such as: collecting and verifying primary data through the online-based information system "Environmental Statistics", containing strict arithmetic and logical control; improving the instructions for filling out questionnaires; providing methodological and technical assistance; continuously exploring the possibilities for using information from administrative and other sources; conducting annual trainings for respondents and NSI experts, etc.
The time required to complete the statistical forms is used as the main measure of the workload of the respondents. For this purpose, a section is included in each form regarding the time needed to fill in the form (including the time for data preparation), which the respondents must complete. Based on this information and considering the specifics of the survey, the respondents' workload can be determined as relatively high. The overall workload of the responsible experts is determined as high, especially in cases of data revisions from previous reporting periods.
17.1. Data revision - policy
According to the principles of the European Statistics Code of Practice and the requirements of the internal rules/integrated management system, statistical processes are regularly monitored and revised, if necessary. Revisions are carried out according to standard, established and transparent procedures. Regular analyses aim to improve data sources, statistical processes and products.
17.2. Data revision - practice
The data are revised when there is a change in the legal requirements, the applied methodology or when there is a need.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
Statistical survey "Environmental protection and restoration expenditure";
Administrative sources (Eurostat - published data from the BNB's balance of payments).
Information from other statistical surveys (environmental statistics - "Public water supply, sewerage and treatment", structural business statistics, national accounts, statistics on foreign trade) is also used for defining the general population, data validation and making estimations.
Data for Public sector cover only NACE, Rev 2. 84. At the current stage in Bulgaria the National accounts data is based on aggregated data from the Ministry of Finance. Up to this moment COFOG is not used as a source of information on the expenditure of Public sector as available information is not sufficient for the purposes of reporting. In order to meet the reporting requirements of environmental accounts, COFOG data information needs to be presented at a more disaggregated level.
Since 2014 there has been a change in methodology. To the survey data for the Business sector, Specialised producers and the Public sector we added an additional estimate referring to the whole economy. Are included the data from the regular environmental survey and an is added estimation referring to the whole economy.
Source data - detailed - General government and NPISH
Up to this moment COFOG is not used as a source of information on the expenditure of Public sector. As mentioned above in 2014, there is a change in the methodology for data collection on environmental expenditure.
We take into account the non-market output based on the data obtained from the specialized statistical survey on environmental expenditure. At this stage we do not report data on market output . For market output by general government nil values constitute acceptable estimates and they are negligible.
The data on NIPSH are insignificant and we indicate them in Other activities.
Source data - detailed – Corporations (specialist and ancillary)
We do not base our compilation on the data from the national accounts supply table.We do not have information about output for own final use of corporations.
Data on corporations are obtained by the above-mentioned specialized statistical survey on environmental expenditure.
Thе data for ancillary output we calculate is based on the data obtained from the survey on environmental expenditure too.
Source data - detailed - Household
Yes, the data on wastewater discharges is based on the national Household Budget Survey (HBS) on consumption of the population during a year.
Data on Waste collection and disposal charge are obtained from the statistics survey on municipalites for the revenues from municipal waste.
At this stage, we do not report data on final consumption of adapted and connected products.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
The export information is received from the Annual statistical reports on revenues and expenditure Section I: Revenues from operating activities - revenues from services provided to foreign clients for CEP0301, CEP0401 and CEP0501.For other CEPA no information.
The information on the imports of the services are received from the Balance of Payment for CEP0401. For other CEP no information
With the reporting of EPEA we include exports and imports of RM products for years 2014-2023. We get the information from the Statistics on foreign trade.
(D21-D31 Value added tax (VAT) and other taxes less subsidies on EP services)
D21 - In Bulgaria, VAT is basically 20%. The determination of the amount of VAT related to the environment is made using the current environmental expenditure incurred by enterprises in the non-financial sector. These expenditure accrue 20% of VAT paid by industry and allocated to the environment.
D31 - In order to find the value of subsidies granted for the product, an additional questionnaire is used, which companies compile with the annual statistical reporting. In this questionnaire, the companies and businesses concerned show the subsidies they received. To evaluate environmental subsidies, we only use data for those businesses that have incurred environmental expenditure. The distribution of subsidies received for the product is as follows: i) Initially we calculated the share of the expedniture in the total current expenditure; (ii) The percentage obtained was used to determine the subsidies for the products.
Source data - detailed - national expenditure on environmental protection NEEP
At this point we do information null data report about: (D3_D7_D92_D99_REC_RW.6) Rest of the world: transfers received from general government .
We don't different approach to calculate a NEEP aggregate than the automatic proxy calculation in the questionnaire sheet.
Source data - detailed – other information
No information.
18.2. Frequency of data collection
Annual.
18.3. Data collection
From the respondents, according to their activities, data is collected for:
the funds spent on specialised facilities for environmental protection and restoration;
the funds spent on integrated technologies for the protection and restoration of the environment and their purpose according to the elements: air protection and climate, wastewater management, waste management, protection and cleaning of soils, underground and surface water, noise and vibrations reduction, biodiversity and landscape protection, radiation protection, research and development activity, other environmental protection activities.
Data collected on the funds spent on specialised facilities and integrated technologies refer both to the expenditure for acquiring tangible fixed assets and intangible assets, as well as to the expenditure for maintaining tangible fixed assets with ecological use and the activities carried out in this area.
18.4. Data validation
Data validation is part of statistical information quality assurance activities. Primary data are validated in terms of completeness, correct classification, measurement units, comparability with previous years, comparability with data from other statistical areas and/or administrative sources, logical control, etc. Statistical data are validated in terms of their comparability, accuracy, reliability, etc., in accordance with the quality criteria, according to Statistics Act.
18.5. Data compilation
Data processing includes the actions by which, based on the primary data, reduced to a suitable form, the statistical data are calculated, using software products - Excel, SPSS and/or R for this purpose.
Data processing is carried out with strict application of survey methodology and data verification methods.
This procedure describes the processing of input data and its preparation for analyses. It involves integrating, classifying, verifying, cleaning, and transforming input data so that it can be analysed and disseminated as statistical result.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
No comment.
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
In particular, data provided by Bulgaria on the environmental protection and restoration expenditures include: expenditure for the acquisition of tangible fixed assets with ecological use (TFAEU) and intangible assets with an ecological use (TIFAEU) and expenditure for maintaining TFAEU and expenditure for carrying out activities for the protection and restoration of the environment. Expenditure for the acquisition tangible fixed assets and intangible assets whit an ecological use include: invested funds for the construction of facilities, modernization and expansion of existing TFAEU, as well as those for licenses, know-how, patents and others; expenditure for acquisition of monitoring and control equipment. The expenditure for maintaining TFAEU and carrying out measures for the protection and restoration of the environment include the expenditure for operation and maintenance of TFAEU; the expenditure for conducting events not related to the use of TFAEU: reclamation, chemical melioration, biological and integrated plant protection, afforestation and landscaping activities, landscape protection, incl. protected areas and sites; the expenditure for operation and maintenance of the monitoring and control equipment; expenditure for administrative activities related to environmental protection. The expenditure for protection and restoration of the environment provide information on the expenditure for acquisition and the expenditure for maintaining tangible fixed assets and carried out activities with an ecological use, distributed by environmental domain (water, air, waste and others). They also provide information on the amounts paid for services (fees for discharge and treatment of wastewater, fees paid to the MOEW for the reclamation of disturbed areas and fees for disposal and treatment waste , including annual fee municipal waste ) in environmental domain.
22 December 2025
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
Specialised equipment for the environment (end-of-pipe) - includes facilities, which are not involved in the production process and serve only to reduce pollution resulting from production. Integrated technologies - elements of the production process/technologies, which resulted in achieving less environmental pollution compared to other similar technologies.
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
In Bulgaria the statistical population is determined by statistical units (enterprises, kind-of-activity units from all industry groups according NACE Rev.2 with more than 10 employed persons included in the Statistical Business Register (SBR). The selection of statistical units from the SBR takes into account type of the survey, which includes a combination of comprehensive and sample survey. The list of statistical units of the statistical population includes: Statistical units for comprehensive survey. They are determinate according to the SBR and comprise all enterprises with main and additional economic activity according NACE Rev.2 as follows: division 37 - Sewerage, division 38 - Waste collection, treatment and disposal activities; materials recovery, without group 38.3 - Materials recovery; division 39 - Remediation activities and other waste management services. The list for comprehensive survey also includes statistical units, which have available facilities, installations and equipment that are part of the DMAEP, or have introduced/acquired during the year DMAEP. For the part of non-covered statistical units, due to the large number of enterprises, simple random samples are selected.
The reference area of the statistics is Bulgaria. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
The reference period for EPEA data is the calendar year.
The accuracy of the data, as one of the criteria for the quality of statistical information, according to the Statistics Act, is guaranteed through the quality assurance activities within the statistical production process.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Data processing includes the actions by which, based on the primary data, reduced to a suitable form, the statistical data are calculated, using software products - Excel, SPSS and/or R for this purpose.
Data processing is carried out with strict application of survey methodology and data verification methods.
This procedure describes the processing of input data and its preparation for analyses. It involves integrating, classifying, verifying, cleaning, and transforming input data so that it can be analysed and disseminated as statistical result.
Statistical survey "Environmental protection and restoration expenditure";
Administrative sources (Eurostat - published data from the BNB's balance of payments).
Information from other statistical surveys (environmental statistics - "Public water supply, sewerage and treatment", structural business statistics, national accounts, statistics on foreign trade) is also used for defining the general population, data validation and making estimations.
Data for Public sector cover only NACE, Rev 2. 84. At the current stage in Bulgaria the National accounts data is based on aggregated data from the Ministry of Finance. Up to this moment COFOG is not used as a source of information on the expenditure of Public sector as available information is not sufficient for the purposes of reporting. In order to meet the reporting requirements of environmental accounts, COFOG data information needs to be presented at a more disaggregated level.
Since 2014 there has been a change in methodology. To the survey data for the Business sector, Specialised producers and the Public sector we added an additional estimate referring to the whole economy. Are included the data from the regular environmental survey and an is added estimation referring to the whole economy.
Source data - detailed - General government and NPISH
Up to this moment COFOG is not used as a source of information on the expenditure of Public sector. As mentioned above in 2014, there is a change in the methodology for data collection on environmental expenditure.
We take into account the non-market output based on the data obtained from the specialized statistical survey on environmental expenditure. At this stage we do not report data on market output . For market output by general government nil values constitute acceptable estimates and they are negligible.
The data on NIPSH are insignificant and we indicate them in Other activities.
Source data - detailed – Corporations (specialist and ancillary)
We do not base our compilation on the data from the national accounts supply table.We do not have information about output for own final use of corporations.
Data on corporations are obtained by the above-mentioned specialized statistical survey on environmental expenditure.
Thе data for ancillary output we calculate is based on the data obtained from the survey on environmental expenditure too.
Source data - detailed - Household
Yes, the data on wastewater discharges is based on the national Household Budget Survey (HBS) on consumption of the population during a year.
Data on Waste collection and disposal charge are obtained from the statistics survey on municipalites for the revenues from municipal waste.
At this stage, we do not report data on final consumption of adapted and connected products.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
The export information is received from the Annual statistical reports on revenues and expenditure Section I: Revenues from operating activities - revenues from services provided to foreign clients for CEP0301, CEP0401 and CEP0501.For other CEPA no information.
The information on the imports of the services are received from the Balance of Payment for CEP0401. For other CEP no information
With the reporting of EPEA we include exports and imports of RM products for years 2014-2023. We get the information from the Statistics on foreign trade.
(D21-D31 Value added tax (VAT) and other taxes less subsidies on EP services)
D21 - In Bulgaria, VAT is basically 20%. The determination of the amount of VAT related to the environment is made using the current environmental expenditure incurred by enterprises in the non-financial sector. These expenditure accrue 20% of VAT paid by industry and allocated to the environment.
D31 - In order to find the value of subsidies granted for the product, an additional questionnaire is used, which companies compile with the annual statistical reporting. In this questionnaire, the companies and businesses concerned show the subsidies they received. To evaluate environmental subsidies, we only use data for those businesses that have incurred environmental expenditure. The distribution of subsidies received for the product is as follows: i) Initially we calculated the share of the expedniture in the total current expenditure; (ii) The percentage obtained was used to determine the subsidies for the products.
Source data - detailed - national expenditure on environmental protection NEEP
At this point we do information null data report about: (D3_D7_D92_D99_REC_RW.6) Rest of the world: transfers received from general government .
We don't different approach to calculate a NEEP aggregate than the automatic proxy calculation in the questionnaire sheet.
Source data - detailed – other information
No information.
Annual
The data are published 24 months after the reference year, according to the requirements of Regulation (EU) No. 691/2011 on the European environmental economic accounts.
Data are compiled at the national level. Given the application of common definitions and classifications, the data are comparability with other EU countries.
Data are comparability over time. Time series are available since 1997 (since 2000 in INFOSTAT). When the methodology changes, the data in the time series are revised.
