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Excise Duties

The Bulgarian excise duties legislation is based on the EU rules.

Scope

Excise duties are applicable for certain products including:

Electricity

Fuels (motor fuels, coal, etc.)

Alcohol

Tobacco products

Excise duty rates

Excise duty rates are charged as a flat amount per unit of the product upon importation or release for consumption.

Tax warehouses and deferred payment of excise duties

The production of some excise goods (e.g. tobacco products, alcohol, etc.) may be carried only in fiscally controlled warehouses.

Excise goods may be imported, processed and stored in fiscally controlled warehouses as well as transported under a deferred-payment regime.

Further Information

For more information on Bulgarian Taxes visit our Downloads page where you will find our Quick Reference Guide on Bulgarian Tax Framework.

The Bulgarian Comprehensive Tax Guide in English is now being compiled and authored and is coming soon. Pre-register now for a 25% discount.