Bulgaria

The Bulgarian National Assembly adopted Decree No 163 containing amendments to the Excise Duties and Tax Warehouses Act on 20 July 2017. The amendments were published in the State Gazette on August 4.

Heated tobacco products are defined in the decree as “a type of smokeless tobacco product for which there is no combustion process of the tobacco contained therein, but where consumption is enabled by heating it to produce an aerosol.”

The revised legislation adheres to a precedent set by more than a dozen countries across Europe and Asia whereby the base for levying the excise tax is identified as the weight of the tobacco contained in the product measured in kilograms.

The excise tax was introduced at a rate of BGN 152 (EUR 77.48) per kilogram. The portion of Decree No 163 pertaining to the creation of an excise tax on heated tobacco products (§ 69) entered into force on 1 January 2018. The rate was increased to BGN 233 per kg as of 1 October 2018.

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Categorised in: Bulgaria, Country, Excise tax, Heated tobacco

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