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Generic Tax Name Excise duty - Coffee
Tax name in the national language Акцизи
Tax name in English Excise
Member State BG-Bulgaria
Tax in force since 1994/04/01
If abolished, date on which the tax ceases to apply 2008/01/01
Business version date 2011/01/01
Version date 2011/08/19
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other
Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other
Social security contribution Employers
Employees
Other
 
Legal base

Excise Duties and Tax Warehouses Act.

Promulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended SG No. 105/29.12.2005, effective 1.01.2006, SG No. 30/11.04.2006, effective 12.07.2006, amended, SG No. 34/25.04.2006, effective 1.07.2007 (*) - amended, SG No. 80/3.10.2006, effective 3.10.2006, amended and supplemented, SG No. 63/4.08.2006, effective 4.08.2006, SG No. 81/6.10.2006, amended and supplemented, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 108/29.12.2006, effective 1.01.2007, SG No. 31/13.04.2007, effective 13.04.2007, SG No. 108/19.12.2007, effective 19.12.2007, following the amendments in SG No. 109/20.12.2007, effective 1.01.2008, following the amendments in SG No. 106/12.12.2008, effective 1.01.2009доп., following the amendments in SG No. 6/23.1.2009, effective 24.02.2009 following the amendments in SG No. 24/31.03.2009, effective 31.03.2009, amended and supplemented, SG No. 44/12.06.2009, amended and supplemented, SG No.95/1.12.2009,effective 1.01.2010
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The territory of the Republic of Bulgaria.
 
Taxpayers

1.licensed warehouse keepers and persons registered under the Act;

2.persons for whom a liability has arisen under the Customs Act in respect of excisable goods;

3.persons who have produced excisable goods outside a tax warehouse in violation of this Act or have disposed with excisable goods for which no excise duty has been paid;

4.excise-exempt end users.
 
Tax object and basis of assessment

Coffee and coffee extracts.

Coffee, coffee extracts and powdered mixtures with coffee extract content exceeding 10 per cent - the quantity measured in kilograms.
 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

The excise rate on coffee is as follows: repeal SG No. 109/20.12.2007, effective 1.01.2008
 
Tax due date

The liability for excise duty payment arises from the date of release of excisable goods for consumption.
 
Tax collector

The Customs administration.
 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122cf

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2007 1.90 EUR 0.01
2006 10.40 EUR 0.04
2005 10.40 EUR 0.04
2004 12.20 EUR 0.06
2003 12.60 EUR 0.07
2002 24.70 EUR 0.14
2001 6.40 EUR 0.04
2000 9.10 EUR 0.06

Comments