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.
For additional information on Bulgarian Taxes visit our Briefs page with a Quick Reference Guide on Bulgarian Tax Framework.
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