Bulgaria: Excise tax; “energy used for heating” re-defined

Excise tax in Bulgaria

Amendments to Bulgarian law governing excise tax (duty) and tax warehouses expand the definition of “energy products used for heating purposes” that are subject to the excise tax. The amendments were published in the official gazette on 27 November 2015, and the new definition generally provides a broader interpretation of “energy products used for heating purposes” so that this term may extend to energy products that previously have not been classified as used “for heating purposes.”

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Effective in 2016

The new definition is effective 1 January 2016. Accordingly, beginning in 2016, certain persons may have additional excise tax liabilities for energy products, even when they already possess certificates for an end-user exempt from the excise tax.


Read a December 2015 report [PDF 40 KB] prepared by the KPMG member firm in Bulgaria: New definition of “energy product used for heating purposes”

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