REPUBLIC OF BULGARIA
NATIONAL ASSEMBLY
EXCISE TAX ACT
Promulgated State Gazette No. 19/02.03.1994
Amended SG No. 58 & 70/1995; 21, 56 & 107/1996; 51/1997; 15 & 153/1998; 103/1999
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Article 1
(Amended, SG No. 153/1998) Excise tax shall be levied on goods and
services produced locally, as listed in the Excise Tariff to this Act, that
are subject to transactions on the territory of the country, including the
geographic territory of the Republic of Bulgaria, the continental shelf and
the exclusive economic zone, with the exception of free zones, free
warehouses and commercial outlets licensed to retail trade against
foreign currency.
(Amended, SG No. 153/1998) Goods imported into the country as listed
in the Excise Tariff, as well as any imports of spirits, tobacco products
and liquid fuel into free zones, free warehouses and the commercial
outlets licensed to retail trade against foreign currency shall also be
taxable with an excise tax.
(Amended, SG Nos. 21/1996,153/1998) Excise tax shall be levied on
gambling games included in the Excise Tariff.
Article 2
(Amended, SG No. 153/1998) No excise shall be assessed on:
1. (Amended, SG No. 153/1998) goods exported out of the country;
2. (Amended, SG No. 153/1998) goods and services for which excise
tax has already been paid;
3. (Amended, SG No. 153/1998) the production of wine and rakiya
(brandy) by natural persons from their own raw materials for
personal consumption, in amounts up to 400 liters of wine and 2,000
alcohol degrees of rakiya (brandy) annually per family and the same
amounts shall be also exempted from excise in the event that
natural persons provide own raw materials for the production of wine
and rakiya (brandy) by licensed producers; natural persons shall be
charged an excise tax on quantities of wine and rakiya made in
excess of the ones specified above, including in cases where the
latter are made for personal consumption;
4. (Repealed, SG No. 153/1998)
5. (Repealed, SG No. 153/1998)
6. (New, SG No. 21/1996) transactions between licensed wine
manufacturers involving non-stabilized wine materials, including
those for the production of vinegar.
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7. (New, SG No. 153/1998) international postal and other parcels and
personal luggage brought in by passengers, within the limits of
allowed duty free imports.
(Repealed, SG No. 153/1998)
Article 3
(Amended, SG No. 153/1998) Producers and importers of excise
taxable goods and persons organizing gambling specified in the Excise
Tariff must, within 14 days of the commencement of the respective
activities, register for the purposes of this Act. This shall not apply to
natural persons producing wine or rakiya (brandy) pursuant to section III
of the Tariff, or to merchants importing automobiles for their own use
and not for sale, which shall be indicated in the customs declaration.
(Amended, SG Nos. 153/1998, 103/1999) The registration shall be
performed by the respective regional tax directorate, following an
application in writing, and shall represent an integral part of the general
tax registration.
(Amended, SG No. 103/1999) The registered person must inform in
writing the regional tax directorate of every change in the data on the
application within 14 days of their occurrence.
(Amended, SG Nos. 153/1998, 103/1999) The regional tax directorate
shall issue a tax certificate to the registered person within 14 days of the
application filing.
(New, SG No. 153/1998) Registration shall be deemed effective as of
the date of presenting the tax certificate to its holder.
Article 4
(Amended, SG No. 153/1998) The excise tax due, including in the case of
importation, shall be assessed as follows:
1. (Amended, SG Nos. 56/1996; 51/1997; 153/1998) on beer, as an
absolute BG Leva amount per liter based on a starting extract
content determined in percentage by weight (Plato degree);
2. (New, SG No. 153/1998) on wines, as an absolute BG Leva amount
per liter;
3. (New, SG No. 153/1998) on spirits, as an absolute BG Leva amount
on each percent by volume of actual alcohol content per liter;
4. (New, SG No. 21/1996) wines and spirits shall be input into
production by licensed manufacturers at a price with the excise tax
charged; the amount of the excise tax due for the production thus
generated shall be assessed according to the Excise Tax Tariff, and
the excise tax already paid in shall not be deducted;
5. (New, SG No. 21/1996, Amended, SG No. 153/1998) in respect of
alcohol-containing raw materials, as an absolute Bulgarian Leva
amount per degree of alcoholic content, and where spirits is
produced from such raw materials, the excise tax shall be assessed
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in accordance with subparagraph (3), with the excise payment made
on the materials input for the spirits manufactured being refundable
in a manner established by the Minister of Finance;
(New, SG No. 153/1998) for filter-tipped cigarettes, as an absolute
BG Leva amount per cigarette piece, plus a percentage of the
manufacturer’s, respectively the importer’s sales price;
(New, SG No. 153/1998) for non-filter cigarettes, as an absolute BG
Leva amount per cigarette piece, plus a percentage of the
manufacturer’s, respectively the importer’s sales price;
(New, SG No. 153/1998) for rolling, pipe, chewing and snuffing
tobacco, as an absolute BG Leva amount per 100 grams of tobacco,
plus a percentage of the manufacturer’s, respectively the importer’s
sales price;
(New, SG No. 153/1998) for cigars and cigarillos, as an absolute BG
Leva amount per cigar or cigarillo, plus a percentage of the
manufacturer’s, respectively the importer’s sales price;
(New, SG No. 153/1998) for gasoline, technical benzene, kerosene,
Diesel oils and toluene, as an absolute BG Leva amount per ton;
(Amended, SG No. 153/1998) for gaming slot machines, roulette
and other gaming equipment in gaming casinos, as an absolute BG
Leva amount per quarter per slot machine, gambling table, other
gaming equipment;
for the wine and rakiya (brandy) produced by natural persons in
excess of the amounts provided in Article 2, item 3, as an absolute
sum in Bulgarian Leva per each liter of wine or each alcohol degree
produced;
in the remaining cases the due excise tax shall be determined:
a) for goods and services produced locally, as a percentage of the
producer's sale price;
b) (Amended, SG No. 153/1998) for import of goods, as a
percentage of the customs value, in the meaning of the Customs
Act, as set in BG Leva, with all due customs charges related to
the import added;
c) for goods or services produced locally which are the subject of a
transaction between affiliated persons, as a percentage of the
market value of the goods or services.
Article 4a
(New, SG No. 58/1995)
For production of goods using client’s materials the excise tax shall be
assessed, collected and paid in by the person producing the respective
goods.
In case the excise due is not determined as an absolute sum in
Bulgarian Leva, it shall be assessed as a percentage of the market
value of the respective goods.
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(New, SG No. 21/1996, Amended, SG No. 153/1998) Natural persons
producing fruit and grapes may offer their produce for barter, in
exchange for manufactured wine or rakiya (brandy), or for processing
services, to licensed wine and spirits manufacturers, and the amounts of
wine and rakiya (brandy) thus received which exceed the amounts
established under Article 2, subparagraph (3) shall be bottled, affixed
with a duty stamp, and shall be subject to excise taxation under Section
I of the Excise Tariff.
(New, SG No. 21/1996) Taxation benefits under Article 2, subparagraph
(3), and Section III of the Excise Tariff shall not be applicable to natural
persons selling their fruit and grapes to licensed wine and spirits
manufacturers.
Article 4b
(New, SG No. 153/1998)
In transactions with goods and services taxable by excise tax effected
between affiliated persons, and in cases where the parties to the
transaction agree on terms other than the customary, excise tax shall be
due on the basis of the market price of the respective goods or services.
Any producer of excisable goods or services and any importer of
excisable goods using or providing those goods for promotion events,
advertising, in-kind payment or for no consideration, shall assess and be
liable for excise tax thereon.
Article 5
The persons that produce goods or perform services listed in the Tariff
shall add the excise tax on the date of issuing the invoice or on the
latest date it should have been issued. The invoice shall be issued
either within three days of the date of transfer of the title on the goods,
or of the performance of the service, or of the date of payment,
whichever is earlier.
(Amended, SG No. 153/1998) In case of an import of goods, the
customs authorities shall assess and collect the excise tax on the entry
of the goods into the country, prior to their release from customs bond.
(Repealed, SG No. 153/1998)
(Amended, SG Nos. 21; 56/1996; 15/1998; 153/1998) In case of import
of goods under a deferred payment customs regime, the full amount of
the assessed excise tax shall be secured with a cash deposit or a bank
guarantee in the procedure for securing customs duties as set in the
Customs Act and its implementation Rules.
(New, SG No. 153/1998) Any person licensed to set up and manage a
bonded warehouse (warehouse keeper) in the meaning of the Customs
Act shall be liable jointly and severally with the depositor of the goods in
the warehouse for the excise tax due in the event of any deviation of the
goods from the customs regime during their storage in the warehouse.
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(New, SG No. 56/1996; Amended, SG No. 153/1998) In case of transit
of goods, the excise tax charged shall be secured in the amounts and in
the procedure for securing customs duties.
(Repealed, SG No. 153/1998)
Article 6
(Amended, SG No. 153/1998) The collection of the excise tax from
producers who are registered persons shall be performed
simultaneously with receipt of the payment on the transaction or by the
customs authorities under the procedure for collecting customs duties.
(Repealed, SG No. 153/1998)
(New, SG No. 153/1998) In the import of goods affixed with Bulgarian
excise duty stamps, customs authorities shall not collect any excise tax,
where such tax has been paid in or secured based on documents
specified in the Rules on the implementation of this Act. The excise tax
shall be included in the base for levying the value added tax.
Article 7
The persons that produce goods or perform services listed in the Tariff
shall pay the excise in two installments to the state budget as follows:
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1. not later than the 28 day of each month, the total excise which
should have been assessed during the first 15 days of the month;
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2. not later that the 14 day of each month, the total excise which
should have been assessed during the remaining days of the
previous month.
(Amended, SG Nos. 153/1998, 103/1999) Persons that organize gaming
shall pay the excise tax with the respective regional tax directorate with
which they are registered, for slot machines, roulette in a gaming casino
and other gaming equipment, in advance, in quarterly installments,
through the purchase of an excise mark (sticker), respectively by 1
January, 1 April, 1 July and 1 October, and shall send a copy of the
order to pay to the regional tax directorate in the jurisdiction of which the
gaming hall or casino is located, and to the gambling control authority.
(Repealed, SG No. 153/1998)
(Amended, SG No. 153/1998) For goods for which the use of an excise
duty stamp is provided, the producers and importers shall secure the
total excise tax with a bank guarantee equal to the due excise tax for 60
days. In the event of selling the goods prior to the expiry of the bank
guarantee, the excise tax shall be paid in in the time periods specified
under paragraph 1.
(Amended, SG No. 153/1998) The importer of the goods shall pay the
excise tax assessed by the customs authorities as follows:
1. (Amended, SG No. 103/1999) with the national government budget,
in the account of the respective regional tax directorate, for persons
registered under this Act;
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2. (Amended, SG No. 103/1999) with the national government budget,
in the account of the respective regional tax directorate in the
jurisdiction of which the person’s permanent residence is located, or
into the treasury department of the customs agency, where the
importer is a natural person not registered under this Act who is not
a sole proprietor.
(New, SG No. 153/1998) Goods shall be released from customs bond
after the payment of the excise tax assessed by the customs authorities.
(New, SG No. 153/1998, Amended, SG No. 103/1999) Customs
authorities must remit the amounts collected as excise tax by the
treasury department of the customs agency to the national government
budget, in the account of the respective regional tax directorate in the
jurisdiction of which the customs agency is located, within three days
after receipt of the amounts.
(New, SG No. 153/1998, Amended, SG No. 103/1999) The bank
guarantee under paragraph (4) shall be released under an instruction of
the director of the regional tax directorate, if the liability for excise duty
stamps sold is retired prior to the expiry of the 60-day term after its
issuance.
(New, SG No. 153/1998, Amended, SG No. 103/1999) Upon the expiry
of the bank guarantee term under paragraph (4), the regional tax
directorate shall proceed with its collection by sending a written notice to
the bank advising it of a failure to meet the obligation. The issuing bank
must remit the excise amount due from the person to the account of the
regional tax directorate within three days of receiving the notice.
Article 8
(Amended, SG No. 58/1995)
Natural persons that produce wine in excess of the amounts provided in
Article 2, item 3, shall pay the excise to the budget of the respective
municipality within seven days of the filing of the statement on the
produced quantities of wine.
The head of the point for distilling rakiya (brandy) shall draw up a
production sheet and within seven days after its issue shall collect and
pay the excise for the rakiya (brandy) in excess of the amounts provided
in Article, item 3 to the budget of the respective municipality.
Article 9
(Amended, SG No. 21/1996)
(Amended, SG No. 153/1998) Where a person exports, including to a
free zone and a free warehouse, goods for which excise has been paid
to the state budget, such excise shall be refunded under a procedure to
be determined with the Rules to implement this Act not later than 30
days as of the date of effecting the export. The interest determined by
operation of law shall be due for any delay.
(New, SG No. 153/1998) Excise tax on spirits, tobacco products and
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liquid fuel paid into the state budget shall not be refundable where these
are delivered to free zones, free warehouses and retail outlets licensed
to trade against foreign currency. Should they be exported from the
country, the excise tax shall be refundable in the procedure under
paragraph (1).
(New, SG No. 21/1996; Amended, SG No. 153/1998) In refueling
aircraft and sea craft performing international travel, and for domestic
passenger flights and for agri-services performed by agricultural
aviation, with aircraft gasoline, kerosene and Diesel fuel for sea craft
motors, the excise paid, or the cash deposit shall be refunded in a
manner established by the Minister of Finance.
(Repealed, SG No. 153/1998)
(New, SG No. 153/1998) Where a person exports from the country, with
the exception of free zones and free warehouses, foodstuff in the
production of which alcohol-containing inputs have been used, it is
entitled to a refund of the excise tax paid by it on such raw materials,
under a procedure established by the Rules on the implementation of
this Act, in the time period stipulated under paragraph (1).
(New, SG No. 153/1998) Refunding of excise paid on gasoline and
diesel oil for fueling vehicles of diplomatic missions, consular offices,
representative offices of inter-governmental organizations and vehicles
of the members of their staff shall be done under terms and procedures
established by the Minister of Finance and the Minister of Foreign
Affairs.
Article 10
(Amended, SG No. 103/1999) The persons under Article 3, paragraph
(1) shall keep accounts in accordance with the Accountancy Act and
shall draw up a reference statement. The reference statement shall be
filed with the regional tax directorate of registration within 14 days of the
expiration of the month.
In case of a transaction with goods subject to excise tax an invoice shall
be issued in which the sale price and the assessed excise tax shall be
shown.
For imported goods subject to excise tax the amount of the assessed
excise tax shall be shown on the customs declaration.
(Amended, SG No. 103/1999) The statement for produced quantities of
wine and the production sheet for rakiya (brandy) of natural persons
shall be filed with the respective regional tax directorate within seven
days of the date of production.
Article 11
(Amended, SG No. 58/1995, No. 56/1996)
The Minister of Finance shall determine with the Rules to implement this
Act, including in case of the use of an excise duty stamp or label, the
procedure for documenting and accounting the transactions with goods
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and services under Article 1, paragraph (1), and shall approve the
model, form and data to be included in the documents provided for by
this Act.
(Amended, SG No. 21/1996) Bottled wine and spirits destined for the
local market shall only be sold with an excise duty stamp. The terms
and procedure for introducing the excise duty stamps for the wine and
the spirits shall be determined by the Council of Ministers.
(New, SG No. 56/1996; Amended, SG Nos. 153/1998, 103/1999) For
goods for which the use of duty stamp is required, producers and
importers declare the quantity of duty stamps and the sale price of the
respective goods before the regional tax directorate within the
jurisdiction of which they are registered. Tax authorities provide the duty
stamps to the applicants within 60 days of their application.
(New, SG No. 56/1996, Amended, SG No. 103/1999) In the case of
selling the goods under paragraph 3 at sale prices exceeding the ones
at which the excise tax has been assessed and paid in, producers, or
importers, respectively, declare the said prices before the regional tax
directorate under a procedure established in the Rules for Implementing
this Act, and an additional tax is charged. The additional excise tax
charged is paid in within the terms established under Article 7 of this
Act.
(New, SG No. 153/1998) It shall be hereby forbidden to affix bottled
spirits with duty stamps indicating an alcoholic grade lower than the
alcohol content of the respective beverage.
(New, SG No. 153/1998, Amended, SG No. 103/1999) Duty stamps
requested and received by producers or, respectively, importers, can be
returned to the respective regional tax directorate only in case they have
not been affixed to bottles wines and spirits or tobacco products, by
drawing a fact-establishing protocol indicating their type, issue or serial
number, the total number and sequence numbering, and other
characteristic features of the respective duty stamps. In such cases, the
excise tax shall be refunded by a set-off of excise or other taxes
payable, but not later than 60 days of the date of drawing the factestablishing protocol.
(New, SG No. 153/1998) Where a producer or, respectively, an
importer, has to destroy, due to expiry of shelf life, goods produced but
not sold, which have been affixed with duty stamps, the excise tax paid
for purchasing the duty stamps shall be a tax-allowable expense
evidenced by documents proving the expiry of the goods shelf life, and
their destruction shall be done under the oversight of the tax authorities.
Article 11 a
(New, SG No. 153/1998)
Licensed producers of spirit and spirits must have measuring
instruments approved by and registered with the Committee for
Standardization and Metrology. Requirements towards such measuring
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instruments and oversight shall be established by the Minister of
Finance and the Chairman of the Committee for Standardization and
Metrology.*
Tax authorities shall oversee wines, spirits and alcohol-containing raw
materials by quantity and degree of alcohol by direct measurement of
actual stocks available and stored by the producers.
Article 11 b
(New, SG No. 21/1996) Excise paid on alcohol-containing raw materials input
into the production of medicines for which the manufacturers have obtained
proper permits shall be refunded under the terms and procedures established
by the Minister of Finance.
Article 11 c
(New, SG No. 153/1998)
Excise paid on alcohol-containing raw materials input into the production of
other alcohol-containing raw materials shall be refunded under the terms and
procedures established by the Minister of Finance.
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Article 11 d*
(New, SG No. 153/1998)
Excise paid on alcohol-containing raw materials for input into the
production of goods, with the exception of spirits, medicines and
foodstuffs, shall be refunded after the denaturation of such raw
materials and the sale of the goods in which they have been input.
Excise paid on alcohol-containing raw materials input into the production
of spirits, medicines and foodstuffs shall be refunded without applying
the denaturation procedure.*
Excise paid under paragraph (1) shall be refunded within 30 days of
filing the documents evidencing the sale of goods in which denatured
alcohol-containing raw materials have been input.
Alcohol-containing raw materials under paragraph (1) must be
denatured by adding admixtures specified by type and concentration for
the respective production in an annex to the Rules on the
implementation of this Act.
The addition of admixtures under paragraph (3) must be done in the
presence of a tax authority. To certify denaturation, after each additive a
minimum of two samplings shall be made, which shall be analyzed by
the laboratory of the tax-liable person and by a laboratory specified by
the tax authority, at the expense of the tax-liable person. The
documents issued for such analyses must establish in an indisputable
manner the contents of the alcohol-containing raw material after the
Shall be applied as from 1 July 1999
Shall be applied as from 1 July 1999
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addition of admixtures, and must certify its denaturation.
It shall be forbidden to extract, market, trade, or input into foodstuffs or
beverages any denatured product, fully or partially denaturant, or add
any substances affecting adversely the effect of denaturants.
Upon request from the tax authority, the tax-liable person must provide
additional samples for analysis at any point in time. The analysis shall
be paid for by the tax-liable person.
Article 11 e
(New, SG No. 153/1998)
Excise paid on alcohol-containing raw materials input into the production
of foodstuffs shall be refunded to the producer after the sale of such
foodstuffs within 30 days of filing a refund application.
Paragraph (1) shall apply only to input raw materials specified on the
basis of the Bulgarian State Standard (BSS), industry and company
standards or by the process documentation for the respective
production.
In the event of providing an alcohol-containing raw material obtained at
a certain technological stage of the production of products for the food
industry for the purpose of extracting spirit from it, the person providing
it shall be entitled to a refund of the assessed excise tax for the spirit
obtained as a result of such processing. Eligibility for refund shall arise
only if the spirit thus obtained is input into the same technological
process as a result of which the processed alcohol-containing raw
material has been obtained.
The refund of the excise tax under paragraph (3) shall be made within
30 days of filing the refund application, to which the documents
certifying the circumstances under paragraph (3) shall be attached.
Article 11 f
(New, SG No. 153/1998)
Licensed spirit producers and importers may sell the spirit only to persons for
input into production.
Article 11 j
(New, SG No. 153/1998)
In inputting alcohol-containing raw materials into the production of goods,
waste allowances and technological rejects shall be acknowledged only in
amounts established with the Rules on the implementation of this Act.
Article 11 h
(New, SG No. 153/1998)
Excise tax paid on low-octane gasoline input into the production of ethylene
shall be refunded under a procedure established by the Minister of Finance.
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Article 12
(Amended, SG No. 103/1999) A person that is registered under Article
3, paragraph (1), who ceases the production or import of excise goods
or the performance of excise services, must within 14 days of the
cessation inform of the regional tax directorate in which it is registered.
(Amended, SG Nos. 153/1998, 103/1999) To terminate registration
under this Act, the registered persons shall file an application with the
regional tax directorate, which shall perform a tax inspection or review
and shall issue a tax review act.
In determining the due excise tax it shall be deemed that, as of the date
of commencement of the tax inspection or audit, the registered person
shall sell the existing inventory at market prices.
(Amended, SG No. 103/1999) The registered persons shall pay the
excise tax determined with the tax review act within 14 days of the
serving of the act, upon which the registration shall be deemed
terminated.
Article 12 a
(New, SG No. 21/1996) The Minister of Finance issues a regulation
establishing the terms and procedures for disposal of excise goods and
gambling equipment expropriated in favor of the State.
Article 12 b
(New, SG No. 21/1996) The production, storage and transportation of wine
and rakiya (brandy) obtained by natural persons from fruit and grapes of their
own production shall be done under procedures established by the Council of
Ministers.
Article 12 c
(New, SG No. 21/1996, Amended, SG No. 153/1998) The procedure for
organizing and licensing trade against foreign currency and the manner of
controlling the sale of goods at such outlets licensed for retailing in foreign
currency shall be established by a regulation by the Minister of Finance.
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Article 12 d
(New, SG No. 56/1996; Amended, SG No. 153/1998)
The sale of spirits on the draft (not bottled) shall be forbidden.
The provision of paragraph (1) shall not apply to sales between licensed
producers of spirits.
Article 12 e
(New, SG No. 153/1998)
Customs and tax authorities shall have the right to install technical devices to
carry out control of the movement of excise goods under this Act.
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Article 12 f
(New, SG No. 153/1998)
The tariff items under the Customs Tariff of the Republic of Bulgaria for
goods included in the Excise Tariff shall be specified in the Rules on the
implementation of this Act.
ADMINISTRATIVE PENAL PROVISIONS
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Article 13
(Amended, SG No. 51/1997; 153/1998) Any person who is under the
obligation to register, and has failed to do so within the time-limit
provided in Article 3, paragraph (1), shall be sanctioned, whereas the
amount of the fine levied shall not be less than 500 Bulgarian Leva and
shall not exceed 2,500 Bulgarian Leva for natural persons, and a
property sanction in the same amount for legal persons or sole
proprietors.
(New, SG No. 153/1998) In cases under paragraph (1), in addition to the
punishment, the persons shall be liable also for the amount of the excise
tax not assessed on excisable goods produced or imported or services
delivered prior to the date of their registration under this Act.
Article 14
(Amended, SG No. 51/1997; 153/1998) Any person who fails to file a
reference statement within the time-limit provided in Article 10,
paragraph (1), shall be levied a fine the amount whereof shall not be
less than 500 Bulgarian Leva and shall not exceed 2,500 Bulgarian
Leva for natural persons, and a property sanction in the same amount
for legal persons or sole proprietors.
(Amended, SG No. 51/1997; 153/1998) For a repeated offense under
paragraph (1) the fine or property sanction shall be double the amount
set under paragraph (1).
Article 15
(Amended, SG No. 51/1997; 153/1998) Any person who fails to asses
excise tax pursuant to Article 5 and does not issue an invoice pursuant
to Article 10, paragraph (2), shall be levied a fine or a property sanction
double the amount of the excise tax not assessed but not less than 500
Bulgarian Leva.
(Repealed, SG No. 153/1998)
Article 16
(Repealed, SG No. 153/1998)
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Article 17
(Amended, SG Nos. 58/1995; 153/1998)
(Amended, SG No. 103/1999) Any person that has received a license to
organize gaming and holds such gaming without paying the due excise
tax shall be punished with a fine or property sanction double the amount
of the due excise tax.
(New, SG No. 153/1998) In the event of a repeated offence, the person
shall pay the double amount of the due excise tax and shall be punished
with a fine or property sanction in the amount of 5,000 to 10,000
Bulgarian Leva, and the gaming equipment shall be forfeited to the
State.
(New, SG No. 58/1995; Amended, SG Nos. 51/1997, 153/1998,
103/1999) Any legal person or sole proprietor organizing gaming without
having been granted a license shall pay the double amount of the due
excise tax and shall be imposed a property sanction in the amount of
5,000 to 10,000 Bulgarian Leva, and, in the event of a repeated offence,
from 10,000 to 20,000 Bulgarian Leva.
(New, SG No. 153/1998, Amended, SG No. 103/1999) A person
operating, holding or keeping in a gaming hall gaming machines and
gaming equipment in numbers exceeding those indicated in its license
as duly issued shall pay the double amount of the excise tax due and
shall be punished with a fine or a property sanction from 3,000 to 5,000
Bulgarian Leva.
(New, SG No. 153/1998, Amended, SG No. 103/1999) Sanctions under
paragraphs 1 – 4 shall apply independent of sanctions provided in other
acts and the supervisory bodies on gaming shall be advised of the
violations established no later than 3 days thereafter.
Article 17 a
(New, SG No. 58/1995; Amended, SG No. 153/1998)
(Amended, SG Nos. 107/1996, 51/1997, 103/1999) Any natural person
who holds in stock in a warehouse or commercial space, markets, sells
or transports excise goods without excise duty stamp, where such a
stamp is obligatory, or excise goods affixed with false or forfeited excise
duty stamps, and in the cases where the natural person is not in
possession of a license for carrying out the respective activity, shall be
punished with a fine amounting from BGL 1,000 to 15,000 Bulgarian
Leva for a first time offence and from 50,000 up to 100,000 BGL for a
repeated one.
Any legal person or sole proprietor which holds in stock in a warehouse
or commercial space, markets, sells or transports excise goods without
excise duty stamp, where such a stamp is obligatory, or excise goods
affixed with false or forfeited excise duty stamps, and in the cases
where it is not in possession of a license for carrying out the respective
activity, shall be imposed a property sanction in double the amount of
the excise tax due, but not less than 15,000 Bulgarian Leva for a first
time offence and from 50,000 up to 100,000 BGL for a repeated one.
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(3)
(4)
(5)
(6)
14
The sanctions under paragraphs (1) and (2) shall be imposed on any
person who holds in stock or transports excise goods without excise
duty stamp, where such a stamp is obligatory, or excise goods affixed
with false or forfeited excise duty stamps, in cases where the owner
cannot be established.
(Amended, SG No. 103/1999) Any producer or importer which affixes
excise goods with false or forfeited excise duty stamps, or with excise
duty stamps the validity period of which has expired, and in the cases
where it is not in possession of a license for carrying out the respective
activity, shall be imposed a property sanction in double the amount of
the excise tax due, but not less than 15,000 Bulgarian Leva for a first
time offence and from 50,000 up to 100,000 BGL for a repeated one.
Where a tax authority establishes that a person has violated or is
currently in violation of the prohibition under Article 11, paragraph (5), it
shall impose thereon a fine or a property sanction from 5,000 to 10,000
Bulgarian Leva.
Goods under paragraphs 1 – 5 shall be forfeited to the State.
Article 17 b
(New, SG No. 56/1996; Amended, SG No. 153/1998) In the sale of goods for
which the use of duty stamps is required at sale prices exceeding the ones at
which the excise tax has been assessed and paid in, including cases under
Article 11, paragraph 4, producers and importers shall lose their production or
sales license and the goods are confiscated for the benefit of the State.
Article 17 c*
(New, SG No. 56/1996; Amended, SG No. 153/1998) Persons engaging in
trade in spirits on the draft shall be punished with a fine or property sanction
from 5,000 to 10,000 Bulgarian Leva, and the draft spirits, together with their
containers, shall be forfeited to the State.*
Article 17 d
(New, SG No. 153/1998)
Any person producing spirit or spirits without having the necessary measuring
instruments as required under Article 11a, and any person failing to meet the
requirements as regards such instruments, shall be punished with a fine or
property sanction from 5,000 to 10,000 Bulgarian Leva, and a revocation of
their license.
Article 17 e
(New, SG No. 153/1998)
Any person that violates the provision of Article 11f shall be punished with a
fine or property sanction in the amount of 5,000 to 10,000 Bulgarian Leva,
and, in case of a repeated offence, from 10,000 to 50,000 Bulgarian Leva.
*
Shall be applied as from 1 February 1999
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Article 17 f
(New, SG No. 153/1998)
Where a tax authority establishes that a person whose excise tax paid on
alcohol-containing raw materials has been refunded to them pursuant to
Article 11d has violated or is currently in violation of the prohibition under
Article 11d, paragraph (5), it shall impose thereon a fine or a property
sanction from 3,000 to 10,000 Bulgarian Leva, and in the case of a repeated
offence, from 10,000 to 50,000 Bulgarian Leva.
Article 17 j
(New, SG No. 153/1998)
For a failure to meet its obligation under Article 7, paragraph (9), sentence
two, alongside the delay interest payable by the bank, a fine shall be imposed
to the guilty official in the amount from 1,000 to 5,000 Bulgarian Leva.
(1)
(2)
Article 18
(Amended, SG No. 103/1999) The establishment of violations, the
issuing of penal orders and their appeal shall be done pursuant to the
Code of Tax Procedure.
(Amended, SG No. 103/1999) The penal orders shall be issued by the
head of the Tax Director General.
Article 19
(Amended, SG No. 153/1998) The sums from imposed fines and property
sanctions shall be collected pursuant to the Collection of State Claims Act.
Article 20
(New, SG No. 153/1998)
For a violation under Article 11d, paragraph (5), the production and/or trading
license shall be revoked under the procedure stipulated.
Article 21
(New, SG No. 153/1998)
Any tax authority which, in the existence of the conditions for refunding
prescribed by this Act fails to refund excise tax in the time periods stipulated,
shall by punished with a fine from two hundred and 250 to 1,000 Bulgarian
Leva.
ADDITIONAL PROVISIONS
§ 1. (1) For the purposes of this Act "affiliated persons" are:
1. spouses, ascendants or descendants without limitation, and
collateral relatives to the fourth degree inclusive;
2. employer and employee;
3. persons, one of whom takes part in the management of the
other's company;
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16
4. partners;
5. a company or person which owns more than 5 per cent of the
voting shares or stock of a company;
6. persons whose activities are controlled, directly or indirectly, by
a third party;
7. persons who jointly control, directly or indirectly, a third party;
8. persons, one of whom is a trade representative of the other;
9. persons, one of whom has made a gift to the other.
(2) Affiliated persons are also persons who participate directly or
indirectly in the management, control or capital of another person or
persons, as a result of which they may arrange among themselves
terms differing from the customary.
§ 2. For the purposes of this Act:
1. (Amended, SG No. 153/1998) "Export of goods" is the transportation
of goods outside the territory of the country, or their entry into free
zones, free warehouses or into commercial outlets licensed to trade
against foreign currency. In such cases, the general rules on
documenting exports under the procedure established by the
Customs Act and its implementation Rules, and the rules on the
implementation of this Act with regard to the export of goods apply.
2. (Amended, SG No. 153/1998) "Import of goods" is the entry of
goods into the customs territory of the country, and also the entry of
goods from the territory of a free zone or free warehouse into the
territory of the country. In such cases, the general rules on
documenting imports under the procedure established by the
Customs Act and its implementation Rules, and the rules on the
implementation of this Act with regard to the import of goods apply.
3. (Amended, SG No. 153/1998) "Market value" is the amount, less
value added tax and excise tax, which would be paid under similar
terms for identical goods or services under a transaction between
unaffiliated persons. The market value of services is determined by
the terms on market from which they originate, and that of goods, by
the terms of the market on which they are sold. Market values are
determined by:
a) the method of comparable prices among independent traders;
b) the market prices method, where the customary price is the
price used in the process of the sale of goods and services in an
unmodified form to an independent partner, less sales costs and
the customary profit margin;
c) the added value method, where the customary market price is
determined by increasing the cost of goods sold by the
customary profit margin;
d) where the goods have a mercantile exchange price, the market
price cannot be higher than the exchange price.
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4. (New, SG No. 153/1998) “Producer’s (importer’s) selling price” is the
price at which the producer (importer) sells its produce on the
domestic market, inclusive of excise tax and value added tax.
5. "Excise duty stamp" or "excise mark (sticker)" is a state security
which is purchased from the Ministry of Finance and may not be the
subject of a further transaction.
6. (New, SG No. 21/1996) "Non-stabilized wine materials" are wines
which have not undergone the stabilization cycle.
7. (New, SG No. 21/1996) "Alcohol-containing raw materials" are: ethyl
alcohol; grape and fruit concentrates having an alcoholic content
above 1 percent by volume; grape and fruit juices having an
alcoholic content above 1 percent by volume; grape must having an
alcoholic content above 1 percent by volume; mistelle; wine, fruit,
rum and whisky distillate; wine and fruit sediments; fortified vinasse;
fortified molasses; unrectified (wash) distillate; water alcohol
mixtures and extracts.
8. (New, SG No. 15/1998) “Bonded warehouse” is a customs
warehouse, established and managed under the provisions of
Articles 104-117 of the Customs Act.
9. (New, SG No. 15/1998) “Duty-Free Zones” are the free zones and
the free warehouses, established and managed under the
provisions of Articles 166-179 of the Customs Act.
10. A “repeated” offence is one committed within one year of the
effective date of a penal order under which the person was punished
for a violation of the same type.
11. “Spirits” are liquids containing ethyl alcohol which:
- are designed for consumption;
- have specific organoleptic features and an alcohol content of at
least 15 percent by volume;
- do not contain any denatured product.
12. “Wine” is a product obtained exclusively as a result of full or partial
alcoholic fermentation of crushed or uncrushed grapes or grape
must from fresh grapes.
13. “Actual alcohol content” is the available content of pure ethyl alcohol
at a temperature of 20 degrees Celsius, expressed in percentage by
volume.
14. “Denaturation” is a process during which poisonous substances or
substances unpleasant to the taste or smell are added to the spirit,
rendering it dangerous to health or undrinkable.
15. “Spirits on the draft (not bottled)” are spirits which are not bottled
and are not affixed with a duty stamp by the producer or importer.
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§ 3.
§ 4.
§ 5.
(1)
(2)
§ 6.
(1)
(2)
(3)
18
TRANSITIONAL AND CONCLUDING PROVISIONS
This Act shall repeal:
1. The Turnover and Excise Tax Act (published Izvestiya No. 91 of
1951, amended Nos. 62 of 1956, 76 and 91 of 1957, 12 of 1958,
11 of 1960, State Gazette No. 99 of 1963, 38 of 1989, 19 and 82
of 1991, 66 and 105 of 1992, 69 and 90 of 1993).
2. Paragraph (2) of Article 25 of the Tobacco and Tobacco Products
Act (published State Gazette No. 101 of 1993).
A person that produces excise goods or performs an excise service
must register for the purposes of this Act prior to the entry into force
of this Act.
(New, SG, No. 56/1996)
Duty stamps currently valid may be used by licensed producers and
importers until 30 September 1996. For the balance between the
excise tax paid in for with these duty stamps, and the excise tax due
under the Tariff under this Act, an additional excise tax is assessed
and paid in within the terms established in Article 7 of this Act.
(Amended, SG No. 103/1999) Upon expiry of the term under
paragraph 1, for goods held in stock to which the old duty stamps
have been affixed, inventory is taken and the available quantities
are declared before the respective regional tax directorate. For
those quantities, excise tax is assessed under the procedure
established in Article 11, paragraphs 3 and 4, where excise is
payable only on the difference between the amount paid and the
amount due.
(New, SG, No. 56/1996)
(Amended, SG Nos. 51/1997, 103/1999) Persons engaged in the
sale of goods in respect whereof the use of duty stamps is required
may sell any such goods whereto the currently valid duty stamps are
affixed until the quantities are used up, but no later than December
31, 1997. For the quantities in stock, such persons shall submit to
the regional tax directorate a list of inventory stock held by type and
by quantity, and in the case of inspections, present documents
proving the quantities supplied and sold for the respective time
period.
(New, SG, No. 51/1997) Persons conducting trade in goods in
respect whereof the use of excise banderole stickers is prescribed,
shall be allowed to realise products, stickered with expired or void
banderoles, following a procedure determined by the Council of
Ministers.
In the event of violations of the provisions under paragraph 1, the
legal bodies or sole proprietors lose their license and the goods are
confiscated for the benefit of the State.
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§ 7.
(New, SG, No. 56/1996) "Currently valid duty stamps" are duty
stamps printed prior to 1 July 1996.
§ 8.
The Minister of Finance shall issue Rules to implement this Act
within one month of its adoption.
§ 9.
The implementation of this Act is assigned to the Minister of
Finance.
§ 10. This act shall enter into force on April 1, 1994 with the exception of §4.
1.
1.1.
1.2.
1.3.
1.4.
2.
2.1.
2.2.
3.
4.
4.1.
4.2.
4.3.
4.4.
5.
6.
7.
8.
10.
11.
EXCISE TAX TARIFF
(Amended, SG Nos. 56/1996; 51/1997; 153/1998)
Beer
Beer with initial extract content up to
0.055 BGL per liter
10.5 wt. %
Beer with initial extract content up to 10.6
0.065 BGL per liter
- 13.0 wt. %
Beer with initial extract content up to 13.1
0.075 BGL per liter
- 15.6 wt. %
Beer with initial extract content up to
0.085 BGL per liter
15.6 wt. %
Wine
Wine up to 15 vol. % included
0.300 BGL per liter
Wine from 15 to 22 vol. %
0.360 BGL
0.035 BGL per 1
Spirits, including rakiya and brandy
alcoholic degree
Tobacco Products
0.002 BGL for 1 pc. +
Filter-tipped cigarettes
30% of the sale price
0.001 BGL for 1 pc. +
Non-filter cigarettes
10% of the sale price
Tobacco for rolling, pipe, chewing and
4.5 BGL for 100g +
snuffing
10% of the sale price
2 BGL for 1 pc. + 10%
Cigars and cigarillos
of the sale price
0.02 BGL per 1
Alcohol containing raw materials
alcoholic degree
Coffee - all types, and tea (excluding
30 %
herbal and fruit)
(Repealed, SG No. 153/1998)
(Repealed, SG No. 153/1998)
(Repealed, SG No. 153/1998)
Passenger cars, freight-passenger and
racing cars up to 9 seats including the
driver with power of the engine:
- more than 120 kW according to the DIN
System and
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12.
13.
14.
14.1.
14.2.
14.2.1.
14.2.2.
15.
16.
17.
18.
19.
20
- more than 126 kW according to the SAE
System, the transformation of the
engine power of the cars from kilowatts
(kW) into horse power (HP) is performed
at a ratio 1 kW = 1.36 HP
(Repealed, SG No. 153/1998)
(Repealed, SG No. 153/1998)
Engine petrol
Aviation petrol
Car petrol
Leadless
with octane No. less than 98
with octane No. 98 or higher
Lead-containing:
with octane No. less than 98
with octane No. 98 or higher
Petrol for technical use, all types,
including mineral turpentine and petrol
fractions for processing, including low
octane No. petrol
Kerosene - for jet engines and lighting
gas
Diesel engine oil and light fuel for ship
engines
Toluene
Gaming machines, gaming tables and
other eguipment for gaming in a casino
40 %
325 BGL per ton
300 BGL per ton
500 BGL per ton
300 BGL per ton
550 BGL per ton
300 BGL per ton
325 BGL per ton
110 BGL per ton
435 BGL per ton
15%
Wine and rakiya (brandy) produced by natural persons
from their own raw materials
20. Wine
0.02 BGL per 1 liter
21. Rakiya
0.06 BGL per 1 alcoholic degree
Gaming
22. Slot machine
300 BGL (per quarter)
23. Roulette in a casino, per gambling table 18,000 BGL (per quarter)
24. Other gambling equipment in a casino
3,000 BGL (per quarter)
This Act was passed by the 36th National Assembly on February 15, 1994
and the State Seal has been affixed to it.
Chairman of the National Assembly: Alexander Yordanov
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ACT ON AMENDMENT AND SUPPLEMENT
OF THE EXCISE TAX ACT
Promulgated State Gazette No. 51/27.06.1997
[. . .]
§ 11. The new amounts of excise taxes levied on gambling games shall be
effective as of July 1, 1997. The act shall enter into force on April 1,
1994 with the exception of §4.
[. . .]
This Act was passed by the 38th National Assembly on June 24, 1997 and
the State Seal has been affixed to it.
Chairman of the National Assembly: Yordan Sokolov
ACT ON AMENDMENT AND SUPPLEMENT
OF THE EXCISE TAX ACT
Promulgated State Gazette No. 153/23.12.1998
[. . .]
§ 26. The Act shall be effective as of 1 January 1999, with the exception of:
1. Article 11a, paragraph (1) and Article 11d, which shall be effective
as of 1 July 1999.
2. Article 17c, which shall be effective as of 1 February 1999.
3. § 25, which shall be effective as of 1 January 1998.
[. . .]
This Act was passed by the 38th National Assembly on December 8, 1998
and the State Seal has been affixed to it.
Chairman of the National Assembly: Yordan Sokolov