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Bulgaria: Excise tax measures effective beginning 2018

Bulgaria: Excise tax measures effective beginning 2018

Changes to the excise tax rules in Bulgaria, published in the official gazette in December 2017, are effective 1 January 2018.


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Among the new measures are the following:

  • An amendment to the definition of “energy products used for heating”
  • An exemption from excise tax for waste or “natural losses” in the normal course of business
  • A provision on excise tax treatment of shortages identified on receipt of goods (reflecting a judgment of the Court of Justice of the European Union)


Read a January 2018 report [PDF 221 KB] prepared by the KPMG member firm in Bulgaria

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