See more content about compliance in Bulgaria:
* VAT compliance in Bulgaria
* VAT rates on products and services in Bulgaria
* INTRASTAT compliance in Bulgaria
See more content about excise duties :
1- Definition of “Alcoholic Beverages”
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT
3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance
Legal framework
European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)
National transposition:
Акцизи – Алкохол и алкохолни напитки, is in force since 01/04/1994 in Bulgaria.
Excise duties for alcoholic beverages, in Bulgaria, fall under :
Exempt from payment of excise duty are:
ethyl alcohol contained in imported products, not intended for consumption or as additives in production of food/drinks;
completely denatured ethyl alcohol;
ethyl alcohol denatured by a special method, which is input into production of end products not for human use;
excisable goods designated for: diplomatic missions, consulates, representations of international organizations; armed forces of any other country which is a party to the NATO; personal purposes – purchased in another MS by natural persons and transported by them in quantities laid down in the implementing regulation to EDTWA; institutions of the European Community; destruction – confiscated and abandoned in favour of the state; VAT exempted excisable goods imported in the personal luggage of passengers; excisable goods exempted by ratified international treaty.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 2:22:44 PM)
The authority which benefits from excise duties incomes is :
• Central authority
Ministry of Finance
Tax Policy Directorate
359 2 9859 2850
Collector of tax :
The Customs administration.
Area where the law applies :
Mainland BG – Bulgaria
Taxpayers
• Authorised warehouse keeper
• Importer
• Producer
• (Temporary) registered consignee
• Other : Other liable persons are: excise-exempt end users; tax representatives of VAT-registered persons in another Member State who supply excisable goods under the terms of distant selling within the Value Added Tax Act; the persons who receive on the territory of the country excisable goods released for consumption in another Member State (with exceptions); jointly and severally liable persons.
Tax due date and collecting Authority
Until the 14th day of the month following the month of the release for consumption.
Within the deadline for filing the excise declaration – until the 14th day of the month following the month of the release for consumption.
The deadline for payment of excise duty is 14 days from receipt/consumption of the goods in the cases of: receipt of excisable goods from a temporarily registered consignee under excise duty suspension arrangement; receipt of excisable goods released for consumption in another Member State, except where such goods are deposited in a tax warehouse on the territory of this country; consumption of energy products or ethyl alcohol, denatured by a special method, by excise-exempt end users for purposes, other than those specified in the certificate.
Taxable amounts and deductions, credits, exemptions
Which alcoholic beverages are taxable in Bulgaria?
• Beer
• Sparkling and non-sparkling wine
• Fermented beverages other than wine or beer
• Intermediate products
• Ethyl alcohol
What is the basis of assessment?
The tax base for excise duty purposes are: for beer, including flavoured beer – the number of hectolitres for Plato degrees of the initial extract content; for wine – the number of hectolitres per finished product; for other fermented beverages – the number of hectolitres per finished product; for intermediate products – the number of hectolitres per finished product; for ethyl alcohol, including bioethanol – the number of hectolitres of pure alcohol measured at a temperature of 20 °C.
Excise duties in Bulgaria for beer
Standard rate for beer in Bulgaria
| 0.7669 EUR /hl/ ° PLATO (VAT applied is 20%) |
Reduced Rate “Low alcohol” (<= 2.8%) for beer in Bulgaria
| not applicable |
Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Bulgaria
** not in application for distance selling purpose **
Excise duties in Bulgaria for wine
STANDARD RATE
Standard rate for STILL wine in Bulgaria
| 0 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
Standard rate for SPARKLING wine in Bulgaria
| 0 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
REDUCED RATE (under 8.5% vol.)
Reduced rate for STILL wine in Bulgaria
| not applicable |
Reduced rate for SPARKLING wine in Bulgaria
| not applicable |
Excise duties : Fermented beverages other than wine and beer in Bulgaria
STANDARD RATE
Standard rate for STILL fermented products in Bulgaria
| 0 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
Standard rate for SPARKLING fermented products in Bulgaria
| 0 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
REDUCED RATE
Reduced rate for STILL fermented products in Bulgaria
| not applicable |
Reduced rate for SPARKLING fermented products in Bulgaria
| not applicable |
Excise duties : Intermediate products in Bulgaria
STANDARD RATE
Standard rate for STILL intermediate products in Bulgaria
| 46.017 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
Standard rate for SPARKLING intermediate products in Bulgaria
| 46.017 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
REDUCED RATE (under 15% vol)
Reduced rate for STILL intermediate products in Bulgaria
| not applicable |
Reduced rate for SPARKLING intermediate products in Bulgaria
| not applicable |
Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Bulgaria
STANDARD RATE
Standard rate for Ethyl alcohol in Bulgaria
| 562.4297 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
Reduced Rate for Ethyl alcohol in Bulgaria : Low strength spirits, particular regions, etc.
| not applicable |
Other national taxes
The Customs administration.