The Bulgarian excise duties legislation is based on the EU rules.
Excise duties are applicable for certain products including:
Fuels (motor fuels, coal, etc.)
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.
For more information on Bulgarian Taxes visit our Downloads page where you will find our Quick Reference Guide on Bulgarian Tax Framework.
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