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 and Energy Accounts" Department, Macroeconomic Statistics Directorate, National Statistical Institute
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
irangelov@nsi.bg
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
30 April 2025
2.2. Metadata last posted
30 April 2025
2.3. Metadata last update
30 April 2025
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by: A. type of environmental tax, B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories: 1. energy taxes (including CO2 taxes), 2. transport taxes, 3. pollution taxes, 4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers: • by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2) • households as consumers • non-residents • not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmentally related taxes collected by the government and payable by the different economic agents in a way that is fully compatible with the data reported under ESA 2010.
3.6. Statistical population
The data are reported by the entities paying the taxes. The target population are all production sectors by NACE and as regard production refer to all the economic activities by NACE A * 64, on the basis of ESA 2010, households as consumers and non-resident units.
3.7. Reference area
Total for the country and by NACE Rev.2. / A11, sector households and non-residents
3.8. Coverage - Time
The transmission of the final data set includes annual data for period from 2019 to 2023 mandatory reference years.
3.9. Base period
Not applicable.
Million National Currency (MNAC)
One calendar year, with first reference year the year when the Regulation 691/2011 was put into force. The final data refer to the mandatory reference years (2008-2023).
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Regular Questionnaire/ Eurostat – Environmental taxes by economic activity.
Eurostat collects data on environmental tax revenues through an annual questionnaire on Environmental taxes by economic activity.
The final data refer to compulsory unrequited payments, which are levied by general government or by the institutions of the Union. Environmental taxes revenues are listed in the National Tax List (NTL). Environmental taxes, as part of the General government tax revenues, are included in Table 0900 Taxes and social contributions by type and sub-sectors of General Government and National Tax List NTL - Detailed list of taxes and social contributions according to national classification. The variables are presented according to the European System of Accounts (ESA 2010) classifications and the transmission program for submission and include detailed tax descriptions. Full coherence of environmental tax data by economic activity and total tax revenue is provided on the basis of the National Tax List.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society:
The Law on Staistics also guarantees the protection of statistical confidentiality and the use of individual data by enterprises for statistical purposes only.
According to the Law on Statistics and the European legislation the individual (primary) data of the enterprises is confidential. In order to ensure their protection and the impossibility of being identified, aggregated indicators are also defined as confidential when:
Criterion A - an indicator is formed by one or two enterprises;
Criterion B - one enterprise dominates the value of the indicator with a share equal to or greater than 85%.
7.2. Confidentiality - data treatment
Individual data are not published in accordance with article 25 of the Law on Statistics. The publishing of individual data can be performed only in accordance with article 26 of the same law.
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 environmental taxes is published on the NSI website, section ‘Environment’ in accordance with the Law on Statistics and the European Statistics Code of Practice respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers.
See concept 8.1
10.1. Dissemination format - News release
No Press Release.
10.2. Dissemination format - Publications
All publications are prepared in a timely manner, according to the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.
Data on the revenues from paid environmental taxes is published in:
Electronic bilingual (Bulgarian/English) publication "Environment" available on pdf on NSI website.
International Publications.
Eurostat Electronic Publication "Energy, Transport and Environment Indicators" - Environmental Taxe.
10.3. Dissemination format - online database
Data on environmental taxes covering the mandatory reference period are available to all users of the NSI website under the heading ‘Environment’ and INFOSTAT - Information System for online requests for statistical information.
National data on paid environmental taxes are also available on the Eurostat web site at under the heading Environment and Energy – Environment – Environmental taxes - Environmental tax revenues (env_ac_tax).
Data and metadata are posted on the database NSI websiteunder the heading ‘Environment’.
10.4. Dissemination format - microdata access
Anonymised individual data can be provided for scientific and research purposes, and upon individual request according to the Rules for the provision of anonymised individual data for scientific and research purposes.
10.5. Dissemination format - other
Data can be provided to users (given the fact that statistical confidentiality is always observed) usually by fax or e-mail, by submitting a relevant data request. Users have to submit their request, describing in details the requested data, to the Division of Statistical Information and Publications. The requests must be submitted electronically , according to the Rules for the dissemination of statistical products and services in NSI website.
10.5.1. Metadata - consultations
User’s consultation as regards Environmental taxes data and metadata is included in the information given in the paragraph 12.2.
Data and metadata are posted on the database NSI website under the heading ‘Environment’.
Metadata fulfill the required general structure characteristics.
10.7. Quality management - documentation
The data which are transmitted to Eurostat are accompanied by a relevant Quality Report which outlines the methods for the compilation of environmental taxes.
11.1. Quality assurance
According to European Statistics Code of Practice and common framework for quality management in the National Statistical System.
11.2. Quality management - assessment
In the quality report to be sent along with the Eurostat questionnaire for environmental taxes describes the methodology used to collect and process the statistical data. The following criteria for assessing the quality of information are used: relevance, accessibility, accuracy, timeliness and punctuality, clarity, consistency and comparability.
12.1. Relevance - User Needs
Main users of the statistical information about the paid environmental taxes are the state and municipal entities, scientific institutes, associations, companies and citizens.
12.2. Relevance - User Satisfaction
The 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 user satisfaction with the statistical information provided by the NSI and to define recommendations for the future development of the statistical system in accordance with user needs.
12.3. Completeness
The requirements of the Regulation 691/2011 are fully met. The data meet the requirements of applicable legislation in terms of scope and observed main characteristics (indicators).
12.3.1. Data completeness - rate
The requirements of the Regulation 691/2011 are fully met.
13.1. Accuracy - overall
The overall accuracy is considered to be good regarding the quality and completeness.
The data for the compilation of environemntal taxes by economic activity derive from:
National Accounts
Annual surveys conducted by National Statistical Institute
Administrative sources (Ministry of Environment and Waters, Executive Environmental Agency)
More details about the sources used for compilation of environemtal taxes are described in section 18.1 (Source data) and 18.1.1 (Source data detailed)
13.2. Sampling error
No sampling error.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
No non-sampling error.
13.3.1. Coverage error
No coverage error.
13.3.1.1. Over-coverage - rate
No over-coverage.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
No processing error. The data are collected through annual surveys incorporated in Information Business Statistics and administrative sources.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
The data is published according to the terms laid down in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. According to the Regulation 691/2011 оn European environmental economic accounts the data are compiled and disseminated 16 months after the end of the reference year, e.g data for the 2019-2023 reference years must be provided by 30 April 2025 year.
14.1.1. Time lag - first result
No time lag. The final data transmitted are in compliance with deadlines set out by Eurostat.
14.1.2. Time lag - final result
No time lag. The final data transmitted are in compliance with deadlines set out by Eurostat.
14.2. Punctuality
Environmental taxes data and metadata report are transmitted within the deadlines set out by Eurostat
14.2.1. Punctuality - delivery and publication
Environmental taxes data are transmitted within the deadlines set out by Eurostat.The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013.
15.1. Comparability - geographical
The data are fully comparable among EU Member States.
Geographical comparability is also enhanced due to the relevant Manual of Eurostat and the relevant checks conducted by Eurostat.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The data are totally comparable over time due to the application of the same methodology for all covered years.
15.2.1. Length of comparable time series
The data are comparable over time due to the application of the same methodology following Environmental taxes Statistical Guide, 2013 and 2024 editions and by using a common methodological framework the European system of accounts, 2010 edition (ESA 2010).
Complete and comparable time series of environmental taxes broken down by economic activity (NACE Rev.2) cover the mandatory reference period 2008-2023.
15.2.2. Comparability - over time detailed
Tax type
Reference period
Reasons for breaks
Energy taxes
2008-2023
No breaks
Transport taxes
2008-2023
No breaks
Pollution/Resource taxes
2008-2023
No breaks
15.3. Coherence - cross domain
Due to the unity of principles, variables, definitions and classifications used there is a high degree of coherence with National Accounts and Environmental Accounts.
15.3.1. Coherence - sub annual and annual statistics
The results are compiled only on an annual basis.
15.3.2. Coherence - National Accounts
Full coherence of environmental tax data by economic activity and total tax revenue is provided on the basis of the National Tax List.
15.3.2.1. Coherence - National Accounts detailed
Tax type
Discrepancy
Size of discrepancy
Reasons
15.4. Coherence - internal
The data reported are internally coherent (totals are equal to the sum of the breakdowns).
The administrative data sources are described in section 18.1. There is no burden for NSI and the information is received annually.
In addition, data are also collected by two annual surveys conducted by NSI. There is no burden for respondents in terms of data collection and data processing.
The administrative cost of NSI for conducting annual surveys on taxes and fees and expenditure on fuel and energy are described in National Statistical Programme for the calendar year available on the site of NSI on the following website.
17.1. Data revision - policy
The data which are published are final data, unless otherwise stated. Nevertheless, revisions may take place if deemed necessaryand due to revisions of National tax list.
17.2. Data revision - practice
The data which are published are final data, unless otherwise stated. Nevertheless, revisions may take place if deemed necessary and due to revisions of National tax list.
There are no revisions of the data before 2019-2023 mandatory reporting.
17.2.1. Data revision - average size
Not applicable.
17.2.2. Status of data
The data which are published are final data, unless otherwise stated.
18.1. Source data
The main data sources for complying environemtal taxes by economic activities are:
Reported total revenues for each tax category: energy, transport, pollution and resource reported by National accounts in National tax list (NTL) for the reporting year.The main sources of information for the elaboration of data for taxes and social contributions by sub-sectors of General Government and NTL are:
execution of the consolidated state budget and state units reports;
additional statistical information from Ministry of Finance for taxes on accrual basis according to ESA 2010 requirements and recording the transactions based on the time-adjusted cash method (VAT, excise, Personal Income Tax, Corporate income taxation);
and additional statistical information from other ministries and agencies on import taxes on agricultural products, pollution, etc.
According to Eurostat’s methodological guidance energy taxes include taxes on energy products used for transport and stationary targets, and the most important energy products for transport are petrol and diesel fuel and the stationary use includes fuel oil, natural gas, coal and electricity. These are taxes on consumption represented by the excise duties on mineral oils, electricity, coal and coke.
In this category are included the following energy taxes:
Excise duty on fuels from import
Excise duty on fuels - domestic production
Excise duty on electricity
Excise duty on coal and coke
Excise duty on natural gas
Excise duty on fuels from import and domestic production, excise duty on electricity, coal and coke and natural gas are leviedunder the Law on Excise Duties and Tax Warehouses. In energy taxes from 2013 year are included also greenhouse gas emissions license fees (СО2 taxes).
Distribution of the energy taxes by economic activity for 2008-2023 by NACE Rev.2 (A*64) is based on available SUT tables, Annual survey Expenditure on Fuel and energy for recpective year, National accounts final consumption expenditures of households (domestic concept) and annual administrative data from Executive Environment Agency for the revenues of the paid Greenhouse gas emissions license (permits) fees. The fees are collected annually for issuing/update of greenhouse gas emission trading permits, and also opening or administration of accounts in National registry under European greenhouse gas emission trading scheme (from operators of stationary installations, aircraft operators, verification bodies and legal persons owners of trading/personal accounts) according to the Tariff of fees collected in Ministry of Environment and Waters – article 5, paragraph 1 and 2.
The new energy tax - Emission Trade Permits (ETS) Revenues in 2019 was changed from NP (Acquisition less disposals of non–produced assets) to D.29 (Other taxes on production), using an average price method or a one-year time lag method as requested by Eurostat (EDP dialogue visit to Bulgaria). The revenues are from auction of stationary and aviation allowances under EU Emission Trading System on behalf of auctionner (Ministry of Environment and Waters) on the auction platform European Energy Exchange (EEX). Distribution of Emission Trade Permits (ETS) Revenues by economic activity is based entirely on information from European Transaction Log (stationary and aviation operator holding accounts with their owner, quantity of free allocated and surrendered allowances for each calendar year) and avarage price downloaded from European Energy Exchange auction calendar.
From 2022 year there is a new energy tax Contributions in Electric Power System Fund in the NTL. The energy tax includes the paid target contributions from Bulgarian Energy Holding to the Energy System Security Fund for compensations, related to the prices of electricity and/or natural gas.
According to § 24 of the Law, amending and supplementing the State Budget Act of the Republic of Bulgaria (LASSBARB) for 2022 (Prom. SG, issue 52 of 2022, effective from 01 July 2022), the public enterprises from the Energy sector with 100% state interest in the capital should pay target contributions to the Energy System Security Fund, for covering costs under the programs adopted by the Council of Ministers for providing compensations, related to the prices of electricity and/or natural gas. The amount of the contributions is determined by the Council of Ministers upon a proposal of the Minister of Energy, taking into account the full cost of the produced electricity, the required funds for implementation of investments and repairs, exclusive of VAT, guaranteeing the long-term operation of the production capacities and providing economic justified profitability rate of the capital (§24, para. 2 of LASSBARB for 2022)
In 2022, the Bulgarian authorities implemented compensation programs for customers of electricity with a fixed amount per MWh. The NSI received detailed data on the implementation of the programs adopted to mitigate the economic consequences of the instability of energy market prices, including the revenue and expenditure of the Electricity System Security Fund. In the Eurostat document "Guidance note on the recording of government expenditure measures of high-energy prices" it was concluded that compensations should be recorded as D.31 and the contributions from public corporations as D.21. Following the recommendations of Eurostat under Action Point 38 of the Provisional findings from the visit to Bulgaria on February 22-24, 2023, it was decided to record the target contributions from public enterprises as D.21.
Distribution of the transport, pollution and resource taxes by NACE Rev.2 (A*64) by economic activity for 2008-2023 is used actual data about paid environmental taxes and fees (calculations are based on annual information from Statistical survey of paid taxes and fees – section paid transport, pollution and resource taxes).
Section Paid Transport taxes in the survey of taxes and fees covers taxes and fees related to the possession and use of motor vehicles. They include:
Excise duty on motor vehicles from import under the Law on Excise Duties and Tax Warehouses; (Repealed 2010 year)
Excise duty on motor vehicles in the country under the Law on Excise Duties and Tax Warehouses; (Repealed 2010 year)
Taxes on vehicle registration - payments for issuing and replacement of driving license documents, including registration number plates. They are paid only once when registering the vehicles;
Vehicle tax for legal persons -annual tax under the Local Taxes and Fees Act. Except for road vehicles, tax is paid for ships entered in the registers of Bulgarian ports, as well as for aircraft registered in the Civil aviation state register of the Republic of Bulgaria;
Tax on ships - Tax on the net tonnage of ships under Corporate Income Tax Act;
Other taxes: Corporate vehicle expenditure tax - levied on expenditure associated with the operation of vehicles for carrying out management activity.
Transport vehicle tax includes annual tax for possession of transport vehicles regulated in Articles 52 to 61 of the Local Taxes and Fees Law. Transport vehicle tax is levied on any transport vehicles registered for operation on the road network in the Republic of Bulgaria, on any ships recorded in the registers of the Bulgarian ports, and on any aircraft recorded in the State register of civil aircraft of the Republic of Bulgaria.The taxable persons are the owners of the transport vehicles (natural or legal persons).
As regards transport taxes of households - Vehicles tax paid by households the data derive from National Accounts and are directly allocated to households from National Tax List.
The following are exempt from transport vehicle tax:
any transport vehicles owned by state and municipal bodies and public-financed organizations, which enjoy special traffic privileges, as well as ambulances and fire trucks owned by other persons;
any transport vehicles owned by diplomatic missions and consulates, on a basis of reciprocity;
the transport vehicles of the Bulgarian Red Cross, where used for the purposes of that organization;
electric cars;
any passenger cars owned by persons who have lost between 50 and 100 per cent of their working capacity, of engine capacity not exceeding 2,000 ccm and of engine power not exceeding 117.64 kW;
any deregistered transport vehicles (no tax is due as from the month next succeeding the month of deregistration);
any end-of-life transport vehicles which are subject to mandatory delivery for dismantling as provided for in a statutory instrument (no tax is due after their deregistration for operation and presentation of a certificate of delivery for dismantling).
From 01 January 2010 year excise duty on cars and import which are levied under the Law on Excise Duties and Tax Warehouses is repealed and from 2011 year this tax is excluded from the paid transport taxes section in the survey on taxes and fees.
Pollution/Resource taxes are aimed at: environmental protection; biodiversity conservation; protection and use of environmental components; control and management of factors that damage the environment; prevention and limitation of pollution.
The survey on taxes and fees coveres all paid taxes by the Water Act fees, Waste Management Act fees, Protected and Clean Air Act fees.
Under the Water Act are included pollution taxes which are payable in accordance with the Tariff of fees for water abstraction (for permits), for the use of water for sediment deposition and water pollution.
In the National Tax List (NTL) Water act fees have been presented in D29F total taxes for pollution. For the right distribution in the ETEA questionnaire data from 2014 for the first time D29F were separated to: taxes for pollution including paid fees for water pollution and resource taxes including fees for water extraction and using the water body for sediment deposition. There is no change in the total line ‘Total resource taxes and taxes on pollution’. Previously the data about Water act fees have been presented in D29F total taxes for pollution. This division was made for the entire time series (2008-2013).
The shares for the reporting year are calculated based on the received administrative information from Ministry of Environemnt and Waters (MOEW) and the distribution to economic activity from the survey on taxes and fees. The shares are calculated by deviding the pollution fees (revenues from water pollution fees) and resource fees (revenues from water extraction and using the water body for sediment deposition fees) to the total revenues under Water Act and Tariff of Fees. The obtained shares (coefficients) are multipled to the total Water act fees revenues recorded in NTL.
Under Waste Management Act are included either a product fee which is paid in the Enterprise for management of environmental protection activities (EMEPA) or a license fee for waste recovery organizations. The fee is payable by legal entities placing on the market products after the use of which mass waste is generated.
Under Clean Air Act are included fees paid by end users of boiler fuel and fuel oil with more than 1 percent of sulfur (BGN 22 per tonne) to the Enterprise for the Management of Environmental Protection Activities. This fees are repealed from Chapter 6 of the Clean Air Act from 22 December 2015 year. From 2016 year this tax is excluded from the paid pollution taxes section in the survey.
Waste collection and disposal charge is included in Other environmentally related payments to government (fees and charges) in pollution taxes. Waste collection and disposal charge is paid annually to municipalities under the Local Taxes and Fees Act. The data source for revenues of waste collection and disposal charge is Ministry of Finance.
In the section paid "Resources taxes" in the survey are included the following taxes:
For water resources - includes taxes and fees for 1) water abstraction, 2) for use of a water body for sediment deposition from surface water, according to the Tariff of Fees.
Protected Areas Act fees - paid for issuance of permits for using pastures, obtaining timbers and commercial gathering of forest herbs, mushrooms, fruits and other products;
Municipal charges for extraction of quarrying materials which are collected under the Law on local taxes and fees - paid by physical or legal entities who extract quarry materials. Fees are determined on a gross basis separately for each type of material;
Fees for commercial fishing under the Tariff of fees under Fisheries and Aquaculture Act - Fees for the issue of a commercial fishing license by EAFA;
Hunting and fishing licenses levied on households – directly allocated to households from National Tax List. The tax payers for resource tax ''hunting and fishing licences" (D59D) are the households. In this tax category are included taxes for amateur fishing and hunting fees. The tax revenues for 'hunting and fishing licences" (D59D) are obtained annually in NA from EAFA (Executive Agency Fishery and Aquaculture) and EFA (Executive Forest Agency).
Amateur fishing is carried out by natural persons, who have license for amateur fishing issued by EAFA (Executive Agency Fishery and Aquaculture). The right to hunt is exercised by natural persons holding a membership card and a hunting license. The hunting licence is issued by the EFA (Executive Forest Agency).
18.1.1. Source data detailed
Tax Name/ESA Code
Source data for compiling tax revenue by payer
Energy taxes
Excise duty on fuels from import / Fuel D2122C C02
National Tax list, Annual survey Expenditure on fuel and energy, COFOG function of state budget, National accounts data for final consumption expenditure of households (domestic concepts)
Excise duty on fuels - domestic production/ Fuel D214A C02
National Tax list, Annual survey Expenditure on fuel and energy, COFOG function of state budget, National accounts data for final consumption expenditure of households (domestic concepts)
Excise duty on electricity D214A C06
National Tax list, Annual survey Expenditure on fuel and energy
Excise duty on coal and coke D214A C07
Excise duty on natural gas D214A C09
National Tax list, Annual survey Expenditure on fuel and energy
Greenhouse gas emissions license fees D29F C06
National tax list, Administrative data from Executive Environmental Agency for the paid greenhouse gas emissions license fees by economic activity
The revenue of emission traiding petmits D29H C07
National tax list, Reporting table - Emission (ETS) permits/allowances, Information about issued and surrendered allowances by enterprise (operator holding accounts) from European Union Transaction Log - EUTL (DG CLIMATE) and Annual avarage price from Auction calendar from European Energy Exchange (EEX)
Contributions in Electric Power System Fund D2122E C01
National tax list, Administrative data from Electric Power System Security Fund and individual financial reports of Bulgarian Energy Holding (BEH) about the paid contributions to Electric Power System Security Fund
Transport taxes
Excise duty on motor vehicles from import / Cars D2122C C05
Excise duty on motor vehicles in the country / Cars D214A C05
National Tax list, Annual statistical survey of paid taxes and fees - Excise duty on cars
State taxes on registration of motor vehicles D214D C01
National Tax list, Annual statistical survey of paid taxes and fees - Taxes on vehicle registration Eco-tax on registration on motor vehicles
Motor vehicles tax paid by producers D29B C01
Corporate vehicle expenditures tax D29H C02
National Tax list, Annual statistical survey of paid taxes and fees - Vehicle tax for legal persons
National Tax list, Annual statistical survey of paid taxes and fees - Corporate vehicle expenditures tax
Tax on the net tonnage of ships D29H C04
National Tax list, Annual statistical survey of paid taxes and fees - Tax on the net tonnage of ships under Corporate Income Tax Act
Vehicles tax paid by households D59F C01
National Tax list and National accounts data
Pollution taxes
Water Act fees D29F C01
National Tax list, Annual statistical survey of paid taxes and fees - paid fees for water pollution under Tariff of fees and Water Act, Administrative data from Minisrty of Environemnt and Waters - Total tax revenues for water pollution and by River Basin Directorates
Waste Management Act fees D29F C02
National Tax list, Annual statistical survey of paid taxes and fees - product fees under Waste Management Act
Clean Air Act fees D29F C04
National Tax list, Annual statistical survey of paid taxes and fees - air pollution fees under Clean Air Act
Resource taxes
Water Act fees D29F C01
National Tax list, Annual statistical survey of paid taxes and fees - paid fees for 1) use of water resources - for water abstraction and 2) for using the water body for sediment deposition from surface waters under Tariff of fees and Water Act, Administrative data from Minisrty of Environemnt and Waters - Total tax revenues on water abstraction and for using water body for sediment deposition and by River Basin Directorates
Municipal taxes on extraction of quarry materials - Local Taxes and Fees Act D29E C02
National Tax list, Annual statistical survey of paid taxes and fees - paid taxes on extraction of quarry materials under Local Taxes and Fees Act
Fees for commercial fishing D29E C02
Hunting and fishing licenses D59D C01
National Tax list, Annual statistical survey of paid taxes and fees - Fees for commercial fishing under Fisheries and Aquaculture Act
National Tax list and annual National accounts data for hunting and fishing licenses paid by households (Revenues are obtained from EAFA (Executive Agency Fishery and Aquaculture) and EFA (Executive Forest Agency).
Protected Areas Act fees D29F C03
National Tax list, Annual statistical survey of paid taxes and fees - Protected Areas Act fees
18.2. Frequency of data collection
Data are collected on a yearly basis.
18.3. Data collection
The data which are used for the compilation of environmental taxes statistics derive from:
National Accounts – Financial Statistics Section of the National Accounts Division responsible for elaboration of annual data for taxes and social contributions by sub-sectors of General Government and reporting table 9 of the ESA transmission programme (NTL). The main data source used is the national tax list (NTL) which is transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme containing total environmental taxes revenues by tax category. Environmental taxes are selected from the NTL on the basis of their environmental code (E, T, P, RS).
National Accounts – Non-financial national and regional accounts of the National Accounts Division for annual National Accounts Supply and Use Tables (SUT)
Annual statistical survey for paid taxes and fees and the survey Expenditure on Fuel and energy which are part of the Annual activity reports containing the accounting and statistical surveys entered, edited and processed in the Information System Business Statistics (ISBS).
The information from the respondents is collected by filling in the surveyes and can be submitted in two ways:
• Online in the Information System Business Statistics (ISBS)
Data is submitted directly, online, by the respondents themselves or by authorized accountants identified by electronic signature, and enterprises have access to their annual references for previous years. Data protection is provided through encrypted connections between user computers and system servers.
• On paper copy
Administrative data from Executive Environmental Agency for paid Greenhouse gas emissions license (permits) fees
Administrative data from Ministry of Environemnt and Waters for the total revenues under Water act: fees for water pollution, water extraction and using the water body for sediment deposition
18.4. Data validation
Primary data is validated during filling in the survey of paid taxes and fees and survey Expenditure on Fuel and energy in Information System Business Statistics (ISBS). The system alerts through specific messages about violated controls of mandatory nature or warning. Respondents must clear inconsistencies in the data and finish it to status Successfully Processed.
Editing primary data is done only if necessary to correct inaccuracies found during validation of primary data - data is compared with those reported in the previous year – for incorrect measure units and incorrect data - by type of taxes.
In case of questions of methodological nature, the communication with the respondents is done by telephone (on the NSI web site are published phones of methodologists from NSI Headquarters and experts from Regional Statistical Offices RSO).
Once all the corrections have been made to the in the Information System Business Statistics (ISBS), the IT experts form the final datasets (stored on a dedicated server) from which the data for the NSI website is prepared, for press releases, consumer information requests, Eurostat and other international organizations .
18.5. Data compilation
Тhe final dataset for the reporting year contains the data on paid environmental taxes by tax category (energy, transport, pollution and resource) from all reporting resident units which is used for filling in the reporting tables for every tax category in the Eurostat Questionnaire on environmental taxes by economic activity.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
In the quality report to be sent along with the Eurostat questionnaire for environmental taxes describes the methodology used to collect and process the statistical data. The following criteria for assessing the quality of information are used: relevance, accessibility, accuracy, timeliness and punctuality, clarity, consistency and comparability.
18.5.3. Compilation of estimations
Estimates about the allocation of energy taxes for 2008 – 2013 are based on Supply-Use tables for the respective years proportionaly to the Intermediate Consumption and Final Consumption of respective energy products from SUT.
For the period 2014 to 2023 energy taxes are allocated using the structure of expenditure for each type of energy products, for which energy taxes have been paid - fuel, coal and electricity based on the annual survey “Expenditure on fuel and energy” proportionaly to the expenditure for fuel and energy for each energy product, levied with excise by economic activites. The share of Housholds is obtained by using National accounts estimates for Households Final Consumption Expenditures by COICOP groups. Expenditures for energy products covered by the budget are allocated by function.
Distribution of the environmental tax based on Greenhouse gas emissions license (permits) fees by economic activities for the period 2013 to 2023 have been done on the basis of the structure of the fees payed by economic activities. Data for the fees by enterprises are obtained from Executive Environment Agency (ExEA).
Data about residents purchases of emissions allowances from auctions (stationary installations operators - EUA and aviation operators - EUAA) for the period from 2012 to 2023 are based on information about issued (free allocated)and surrendered allowances from bulgarian enterprises under EU ETS. If company (operator) surrendered more allowances in the calendar year than it was issued, then it was assumed that the difference is bought from auction platform EEX. Those bought emission allowances are multiplied with average price and allocated to respective NACE. Information about issued and surrendered allowances from stationary and aviation operator holding accounts, account number and their status (opened/closed), unified identification code (UIC) for assaigning code of economic activity (NACE) is taken directly from European Union Transaction Log from Compliance Reports. Code of economic activity is assaigned to every operator holding account. Average annual price of the EUA/EUAA is obtained from Annual Emission Spot Primary Market Auction Reports published on webpage of European Energy Exchange (EEX) and also the publically available summary information on auctioned sales of greenhouse gas emission allowances and revenues generated by them by Ministry of Environment and Waters. The data is allocated in the new mandatory sheet ‘ETS CO2 taxes’.
Distribution of the paid target contributions to the Electricity System Security Fund from Bulgarian Energy Holding are allocated based on the administrative data from Electricity System Security Fund containing the paid target contribution by months according to Decision of the Council of Ministers.
Allocation of transport, pollution and resource taxes by NACE Rev.2 activities is made by using the shares of the NACE activities obtained from survey for paid taxes and fees and applying them to National Accounts total revenues of paid environmental taxes by type recorded in NTL. Full coherence of environmental tax data by economic activity and total environmental tax revenues is provided on the basis of the National Tax List.
The estimation procedure of the share of NACE activities for the mandatory years (2008-2023) includes the following steps:
Allocation of transport, pollution and resource taxes by NACE Rev.2 activities is made using the shares obtained from the survey carried out for the reporting 2011 year. The shares were applied to the available totals of corresponding groups of environmental taxes for 2008-2011. But as this approach did not take into account the structural changes between economic activities during the years and in order to take into account these structural changes as weights was used the number of employees by respective economic activity for the corresponding year.
Data for 2012 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the same survey carried out in 2012 year. As weights was used the number of employees by respective economic activity for the corresponding year 2012.
Data for 2013 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2013 year. As weights was used the number of employees by respective economic activity for the corresponding year 2013.
Data for 2014 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2014 year. As weights was used the number of employees by respective economic activity for the corresponding year 2014.
Data for 2015 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2015 year. As weights was used the number of employees by respective economic activity for the corresponding year 2015.
Data for 2016 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2016 year. As weights was used the number of employees by respective economic activity for the corresponding year 2016.
Data for 2017 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2017 year. As weights was used the number of employees by respective economic activity for the corresponding year 2017.
Data for 2018 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2018 year. As weights was used the number of employees by respective economic activity for the corresponding year 2018.
Data for 2019 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2019 year. As weights was used the number of employees by respective economic activity for the corresponding year 2019.
Data for 2020 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2020 year. As weights was used the number of employees by respective economic activity for the corresponding year 2020.
Data for 2021 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2021 year. As weights was used the number of employees by respective economic activity for the corresponding year 2021.
Data for 2022 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2022 year. As weights was used the number of employees by respective economic activity for the corresponding year 2022.
Data for 2023 year allocated to transport, pollution and resource taxes NACE Rev.2 activities were done using shares obtained from the survey carried out in 2023 year. As weights was used the number of employees by respective economic activity for the corresponding year 2023.
18.5.4. Compilation of revenue payable by non-residents
Energy taxes for non-residents are estimated by the share of expenditure of non-residents in the final consumption expenditure of households. Due to release of SUT for 2010, 2011 and 2012 (T +3) the shares of non-residents consumption in the country are slightly changed. The distributions of taxes for Households and Non-residents for 2013 keeps the same share in SUT2013 and didn’t changed. For the years 2014 onwards the distributions of energy taxes for Non-residents have been made in on the basis of National Accounts data for the “Total final consumption expenditure of households (domestic concept)” and “Final consumption expenditure of non-resident households on the economic territory” (ESA2010 Questionnaire 0502 - Final consumption expenditure of households). After release of SUT for relevant years final estimates will be derived and the proportions for corresponding years will be revised.
Transport taxes paid from non-residents for the mandatory reference years 2008-2023 are estimated using information from 3 statistical data sources:
• Tourism Satellite Accounts - Inbound tourism expenditure of tourists non-residents in the country paid for passenger transport services (million national currency);
• National accounts data - final consumption expenditure of households for transport (HFCE) domestic concept million national currency
• National accounts data - vehicle tax paid by households million national currency
The share of the transport taxes of non-residents is calculated as the ratio between final expenditure of tourists non-residents in the country paid for passenger transport services and the final consumption expenditure of households for transport.
Using this coefficient multiplied by vehicles tax paid by households was estimated the value of transport taxes paid by non-resident units.
18.5.5. Compilation of revenue broken down by payer for years before 2008
No compilation of tax revenues before the mandatory years 2008-2023.
18.6. Adjustment
The final data are estimated on yearly basis - comparable time series are available starting with 2008 reference year.
18.6.1. Seasonal adjustment
Not applicable.
No comment.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
30 April 2025
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmentally related taxes collected by the government and payable by the different economic agents in a way that is fully compatible with the data reported under ESA 2010.
The data are reported by the entities paying the taxes. The target population are all production sectors by NACE and as regard production refer to all the economic activities by NACE A * 64, on the basis of ESA 2010, households as consumers and non-resident units.
Total for the country and by NACE Rev.2. / A11, sector households and non-residents
One calendar year, with first reference year the year when the Regulation 691/2011 was put into force. The final data refer to the mandatory reference years (2008-2023).
The overall accuracy is considered to be good regarding the quality and completeness.
The data for the compilation of environemntal taxes by economic activity derive from:
National Accounts
Annual surveys conducted by National Statistical Institute
Administrative sources (Ministry of Environment and Waters, Executive Environmental Agency)
More details about the sources used for compilation of environemtal taxes are described in section 18.1 (Source data) and 18.1.1 (Source data detailed)
Million National Currency (MNAC)
Тhe final dataset for the reporting year contains the data on paid environmental taxes by tax category (energy, transport, pollution and resource) from all reporting resident units which is used for filling in the reporting tables for every tax category in the Eurostat Questionnaire on environmental taxes by economic activity.
The main data sources for complying environemtal taxes by economic activities are:
Reported total revenues for each tax category: energy, transport, pollution and resource reported by National accounts in National tax list (NTL) for the reporting year.The main sources of information for the elaboration of data for taxes and social contributions by sub-sectors of General Government and NTL are:
execution of the consolidated state budget and state units reports;
additional statistical information from Ministry of Finance for taxes on accrual basis according to ESA 2010 requirements and recording the transactions based on the time-adjusted cash method (VAT, excise, Personal Income Tax, Corporate income taxation);
and additional statistical information from other ministries and agencies on import taxes on agricultural products, pollution, etc.
According to Eurostat’s methodological guidance energy taxes include taxes on energy products used for transport and stationary targets, and the most important energy products for transport are petrol and diesel fuel and the stationary use includes fuel oil, natural gas, coal and electricity. These are taxes on consumption represented by the excise duties on mineral oils, electricity, coal and coke.
In this category are included the following energy taxes:
Excise duty on fuels from import
Excise duty on fuels - domestic production
Excise duty on electricity
Excise duty on coal and coke
Excise duty on natural gas
Excise duty on fuels from import and domestic production, excise duty on electricity, coal and coke and natural gas are leviedunder the Law on Excise Duties and Tax Warehouses. In energy taxes from 2013 year are included also greenhouse gas emissions license fees (СО2 taxes).
Distribution of the energy taxes by economic activity for 2008-2023 by NACE Rev.2 (A*64) is based on available SUT tables, Annual survey Expenditure on Fuel and energy for recpective year, National accounts final consumption expenditures of households (domestic concept) and annual administrative data from Executive Environment Agency for the revenues of the paid Greenhouse gas emissions license (permits) fees. The fees are collected annually for issuing/update of greenhouse gas emission trading permits, and also opening or administration of accounts in National registry under European greenhouse gas emission trading scheme (from operators of stationary installations, aircraft operators, verification bodies and legal persons owners of trading/personal accounts) according to the Tariff of fees collected in Ministry of Environment and Waters – article 5, paragraph 1 and 2.
The new energy tax - Emission Trade Permits (ETS) Revenues in 2019 was changed from NP (Acquisition less disposals of non–produced assets) to D.29 (Other taxes on production), using an average price method or a one-year time lag method as requested by Eurostat (EDP dialogue visit to Bulgaria). The revenues are from auction of stationary and aviation allowances under EU Emission Trading System on behalf of auctionner (Ministry of Environment and Waters) on the auction platform European Energy Exchange (EEX). Distribution of Emission Trade Permits (ETS) Revenues by economic activity is based entirely on information from European Transaction Log (stationary and aviation operator holding accounts with their owner, quantity of free allocated and surrendered allowances for each calendar year) and avarage price downloaded from European Energy Exchange auction calendar.
From 2022 year there is a new energy tax Contributions in Electric Power System Fund in the NTL. The energy tax includes the paid target contributions from Bulgarian Energy Holding to the Energy System Security Fund for compensations, related to the prices of electricity and/or natural gas.
According to § 24 of the Law, amending and supplementing the State Budget Act of the Republic of Bulgaria (LASSBARB) for 2022 (Prom. SG, issue 52 of 2022, effective from 01 July 2022), the public enterprises from the Energy sector with 100% state interest in the capital should pay target contributions to the Energy System Security Fund, for covering costs under the programs adopted by the Council of Ministers for providing compensations, related to the prices of electricity and/or natural gas. The amount of the contributions is determined by the Council of Ministers upon a proposal of the Minister of Energy, taking into account the full cost of the produced electricity, the required funds for implementation of investments and repairs, exclusive of VAT, guaranteeing the long-term operation of the production capacities and providing economic justified profitability rate of the capital (§24, para. 2 of LASSBARB for 2022)
In 2022, the Bulgarian authorities implemented compensation programs for customers of electricity with a fixed amount per MWh. The NSI received detailed data on the implementation of the programs adopted to mitigate the economic consequences of the instability of energy market prices, including the revenue and expenditure of the Electricity System Security Fund. In the Eurostat document "Guidance note on the recording of government expenditure measures of high-energy prices" it was concluded that compensations should be recorded as D.31 and the contributions from public corporations as D.21. Following the recommendations of Eurostat under Action Point 38 of the Provisional findings from the visit to Bulgaria on February 22-24, 2023, it was decided to record the target contributions from public enterprises as D.21.
Distribution of the transport, pollution and resource taxes by NACE Rev.2 (A*64) by economic activity for 2008-2023 is used actual data about paid environmental taxes and fees (calculations are based on annual information from Statistical survey of paid taxes and fees – section paid transport, pollution and resource taxes).
Section Paid Transport taxes in the survey of taxes and fees covers taxes and fees related to the possession and use of motor vehicles. They include:
Excise duty on motor vehicles from import under the Law on Excise Duties and Tax Warehouses; (Repealed 2010 year)
Excise duty on motor vehicles in the country under the Law on Excise Duties and Tax Warehouses; (Repealed 2010 year)
Taxes on vehicle registration - payments for issuing and replacement of driving license documents, including registration number plates. They are paid only once when registering the vehicles;
Vehicle tax for legal persons -annual tax under the Local Taxes and Fees Act. Except for road vehicles, tax is paid for ships entered in the registers of Bulgarian ports, as well as for aircraft registered in the Civil aviation state register of the Republic of Bulgaria;
Tax on ships - Tax on the net tonnage of ships under Corporate Income Tax Act;
Other taxes: Corporate vehicle expenditure tax - levied on expenditure associated with the operation of vehicles for carrying out management activity.
Transport vehicle tax includes annual tax for possession of transport vehicles regulated in Articles 52 to 61 of the Local Taxes and Fees Law. Transport vehicle tax is levied on any transport vehicles registered for operation on the road network in the Republic of Bulgaria, on any ships recorded in the registers of the Bulgarian ports, and on any aircraft recorded in the State register of civil aircraft of the Republic of Bulgaria.The taxable persons are the owners of the transport vehicles (natural or legal persons).
As regards transport taxes of households - Vehicles tax paid by households the data derive from National Accounts and are directly allocated to households from National Tax List.
The following are exempt from transport vehicle tax:
any transport vehicles owned by state and municipal bodies and public-financed organizations, which enjoy special traffic privileges, as well as ambulances and fire trucks owned by other persons;
any transport vehicles owned by diplomatic missions and consulates, on a basis of reciprocity;
the transport vehicles of the Bulgarian Red Cross, where used for the purposes of that organization;
electric cars;
any passenger cars owned by persons who have lost between 50 and 100 per cent of their working capacity, of engine capacity not exceeding 2,000 ccm and of engine power not exceeding 117.64 kW;
any deregistered transport vehicles (no tax is due as from the month next succeeding the month of deregistration);
any end-of-life transport vehicles which are subject to mandatory delivery for dismantling as provided for in a statutory instrument (no tax is due after their deregistration for operation and presentation of a certificate of delivery for dismantling).
From 01 January 2010 year excise duty on cars and import which are levied under the Law on Excise Duties and Tax Warehouses is repealed and from 2011 year this tax is excluded from the paid transport taxes section in the survey on taxes and fees.
Pollution/Resource taxes are aimed at: environmental protection; biodiversity conservation; protection and use of environmental components; control and management of factors that damage the environment; prevention and limitation of pollution.
The survey on taxes and fees coveres all paid taxes by the Water Act fees, Waste Management Act fees, Protected and Clean Air Act fees.
Under the Water Act are included pollution taxes which are payable in accordance with the Tariff of fees for water abstraction (for permits), for the use of water for sediment deposition and water pollution.
In the National Tax List (NTL) Water act fees have been presented in D29F total taxes for pollution. For the right distribution in the ETEA questionnaire data from 2014 for the first time D29F were separated to: taxes for pollution including paid fees for water pollution and resource taxes including fees for water extraction and using the water body for sediment deposition. There is no change in the total line ‘Total resource taxes and taxes on pollution’. Previously the data about Water act fees have been presented in D29F total taxes for pollution. This division was made for the entire time series (2008-2013).
The shares for the reporting year are calculated based on the received administrative information from Ministry of Environemnt and Waters (MOEW) and the distribution to economic activity from the survey on taxes and fees. The shares are calculated by deviding the pollution fees (revenues from water pollution fees) and resource fees (revenues from water extraction and using the water body for sediment deposition fees) to the total revenues under Water Act and Tariff of Fees. The obtained shares (coefficients) are multipled to the total Water act fees revenues recorded in NTL.
Under Waste Management Act are included either a product fee which is paid in the Enterprise for management of environmental protection activities (EMEPA) or a license fee for waste recovery organizations. The fee is payable by legal entities placing on the market products after the use of which mass waste is generated.
Under Clean Air Act are included fees paid by end users of boiler fuel and fuel oil with more than 1 percent of sulfur (BGN 22 per tonne) to the Enterprise for the Management of Environmental Protection Activities. This fees are repealed from Chapter 6 of the Clean Air Act from 22 December 2015 year. From 2016 year this tax is excluded from the paid pollution taxes section in the survey.
Waste collection and disposal charge is included in Other environmentally related payments to government (fees and charges) in pollution taxes. Waste collection and disposal charge is paid annually to municipalities under the Local Taxes and Fees Act. The data source for revenues of waste collection and disposal charge is Ministry of Finance.
In the section paid "Resources taxes" in the survey are included the following taxes:
For water resources - includes taxes and fees for 1) water abstraction, 2) for use of a water body for sediment deposition from surface water, according to the Tariff of Fees.
Protected Areas Act fees - paid for issuance of permits for using pastures, obtaining timbers and commercial gathering of forest herbs, mushrooms, fruits and other products;
Municipal charges for extraction of quarrying materials which are collected under the Law on local taxes and fees - paid by physical or legal entities who extract quarry materials. Fees are determined on a gross basis separately for each type of material;
Fees for commercial fishing under the Tariff of fees under Fisheries and Aquaculture Act - Fees for the issue of a commercial fishing license by EAFA;
Hunting and fishing licenses levied on households – directly allocated to households from National Tax List. The tax payers for resource tax ''hunting and fishing licences" (D59D) are the households. In this tax category are included taxes for amateur fishing and hunting fees. The tax revenues for 'hunting and fishing licences" (D59D) are obtained annually in NA from EAFA (Executive Agency Fishery and Aquaculture) and EFA (Executive Forest Agency).
Amateur fishing is carried out by natural persons, who have license for amateur fishing issued by EAFA (Executive Agency Fishery and Aquaculture). The right to hunt is exercised by natural persons holding a membership card and a hunting license. The hunting licence is issued by the EFA (Executive Forest Agency).
See concept 8.1
The data is published according to the terms laid down in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. According to the Regulation 691/2011 оn European environmental economic accounts the data are compiled and disseminated 16 months after the end of the reference year, e.g data for the 2019-2023 reference years must be provided by 30 April 2025 year.
The data are fully comparable among EU Member States.
Geographical comparability is also enhanced due to the relevant Manual of Eurostat and the relevant checks conducted by Eurostat.
The data are totally comparable over time due to the application of the same methodology for all covered years.
