Source: http://www.infosystem-g.com/local-taxes-fees-act/
Timestamp: 2020-07-03 17:16:20
Document Index: 296032231

Matched Legal Cases: ['Art. 44', 'Art. 11', '§ 1', '§1', '§ 5', '§ 6', 'art. 61']

Publication – State Gazette No. 117/10.12.1997, in force as of 01.01.1998;
Last Amendment – SG No. 102/ 21.12.2012, in force as of 01.01.2013
(Last amendment – SG No. 119/2002, in force as of 01.01.2003)
Article 1. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) (Last amendment – SG No. 110/2007, in force as of 01.01.2008) The following local taxes enter into the municipal budgets:
tax on acquisition of property for consideration;
(New – SG No. 110/2007, in force as of 01.01.2008) license tax;
(New – SG No. 98/14.12.2010, in force as of 01.01.2011) tourist tax;
(Former item 7 – SG No. 98/14.12.2010, in force as of 01.01.2011) any other local taxes as determined by legislative statute
(2) (New – SG No. 110/2007, in force as of 01.01.2008) The Municipal Council determine with ordinance the amount of the taxes covered under Subparagraph (1) in compliance with the terms, and conditions of this Act.
(3) (New – SG No. 110/2007, in force as of 01.01.2008) If the Municipal Council has failed to determine the amount of the local taxes for the current year until the end of the preceding year, the local tax is collected on the basis of the amount in force as of 31 December of the preceding year.
(4) (New – SG No. 110/2007, in force as of 01.01.2008) No changes in the amount and procedure of determination of the local taxes, as adopted by the Municipal Council, is permitted during the year.
Article 2. (Last amendment – SG No. 106/2004, in force as of 01.01.2006) Local taxes are paid in cash at the cash desks of the municipal administration, or to the relevant bank account.
Article 3. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) Tax declarations under this Act are submitted by the persons obliged or their legal representatives in a model form approved by the Minister of Finance and published in the State Gazette.
Article 4. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) (Last amendment – SG No. 105/2006, in force as of 01.01.2007) Local taxes are assessed, secured and collected by municipal administration officers under the procedure of the Tax-Insurance Procedure Code. The appeals follow the same procedure.
(2) (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) Unpaid taxe in time under this Act are collected together with interest under the Interest on Taxes Act, fees and similar government charges. Enforced collection is carried out by public contractors under the Tax Procedure Code or by enforcement officers under the Civil Procedure Code.
(3) (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) In the under Subparagraph (1), the municipal administration officers have the powers of revenue authorities, and in the proceedings for securing tax obligations – of public executors. When in an act a requirement of a certificate under Article 87, (6) of the Tax Procedure Code is provided, for obligations for taxes under this Act a certificate only for obligations on taxes to the municipality of permanent address is submitted, based on the debtor.
(4) (New – SG No. 100/2005, in force as of 01.01.2006) The officers referred to in Subparagraph (3) are designated by an order of the municipality mayor.
(5) (Last аmendment – SG No. 105/2006, in force as of 01.01.2007) The municipality mayor exercises the powers of the decision making authority under Article 152 (2) of the Tax-Insurance Procedure Code, and the head of the local revenue unit in the relevant municipality exercises the powers of a territorial director of the National Revenue Agency.
(6) (Last аmendment – SG No. 105/2006, in force as of 01.01.2007) The Executive Director of the National Revenue Agency issues methodological guidelines on the application of this Act.
(7) (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) Competent authority for the postponement and rescheduling of local taxes up to 100 000 leva and in case the postponement or rescheduling is required within one year from date of issuance of the permit, is the mayor of the municipality and in the other cases, a municipal council.
Article 5. (Repeal – SG No. 110/2007).
Article 6. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) Municipalities collect the following local fees:
(a) household waste disposal;
(b) retail markets, wholesale markets, fairs, sidewalks, squares and street roadways use;
(c) (Last аmendment – SG No. 105/2008, in force as of 01.01.2009) creches, child-food kitchens, kindergartens, specialized social services institutions, camps, dormitories, and other municipal social services usage;
(d) (Repeal – SG No. 70/2008);
(e) technical services;
(f) administrative services;
(g) graveyard paces purchase;
(h) (Repeal – SG No. 98/14.12.2010, in force as of 01.01.2011);
(i) (New – SG No. 87/2005, in force as of 01.01.2007) for dog ownership;
(j) (Last amendment – SG No. 87/2005, in force as of 01.01.2007) other local fees as determined by legislative statute.
(2) The Municipal Council determines price for any service provided or right granted by the municipality with the exception of those under Subparagraph (1).
Article 7. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) Local fees are determined on the basis of the necessary technical and administrative expenses related to the provision of the service.
(2) Fees are simple or proportional, and may be paid by a cashless method, in cash, or in municipal fee stamps within the terms and conditions of this Act.
Article 8. (Last amendment – SG No. 110/2007, in force as of 01.01.2008) (1) The Municipal Council determines the fees in compliance with the following principles:
recovery of the full amount of expenses of the municipality in relation with the provision of the service;
creation of conditions for expansion of the existing services and improvement of their quality;
achievement of greater fairness in the determination and payment of local fees.
(2) In case of service where separate activities can be distinguished, a separate fee for each activity is determined.
(3) The amount of the fee may not recover the full amount of expenses of the municipality for provision of a specific service in case that the Municipal Council has decided that this is in public interest.
(4) In the cases where the amount of the fees does not recover the full amount of expenses for provision of the service, the difference between the expenses and the amount of the fee is compensated by the municipal revenues.
(5) By the ordinance under Article 9, the Municipal Council determines the procedure under which the persons who has not used a service during a given year or during a specific period of this year may be exempt from payment of the corresponding fee.
(6) (Last amendment – SG No. 110/2007) The Municipal Council may fully or partially exempt certain categories of persons from payment of specific types of fees under a procedure established by the ordinance under Article 9.
Article 9. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) The Municipal Council adopts an ordinance on the determination and administration of local fees and prices for services.
Article 9a. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) Local fees are collected by the municipal administration.
(2) (Repeal – SG No. 100/2005, in force as of 01.01.2006).
(3) Revenues from local fees are for the municipal budget.
(4) (New – SG No. 105/2006, in force as of 01.01.2007) The Mayor permits a postponement or rescheduling of local fees obligations up to BGN 30,000 in case that postponement or rescheduling is requested for e term nor exceeding one year after the date of the permit.
(5) (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) Permission for postponement or rescheduling of obligations for local taxes exceeding 30 000 leva or for a period greater than one year, is issued by the mayor after a decision of the municipal council is taken.
Article 9b. (Last amendment – SG No. 19/.2011, in force as of 08.03.2011) The establishment, securing and collection of local taxes under this Act is made under Article 4, (1)-(5). Appeals against acts related to them are carried out under the same procedure.
Article 9c. (Last аmendment – SG No. 119/2002, in force as of 01.01.2003) Where a municipal authority has been empowered to perform an act or issue a document for which a state fee is due, the fee charged is revenue for the municipal budget.
Article 10. (Last аmendment – SG No. 39/2011) (1) (Last amendment – SG No. 39/2011) Real estate tax is levied on the buildings and land located within the territory of Bulgaria, located within the spatial planning areas of settlements, as well as the lands outside such areas, which, according to a detailed plan, have the purpose under Article 8, pt. 1 of the Spatial Planning Act; and after change of land’s purpose where that is required by special legislative statute.
(2) (New – SG No. 106/2004, in force as of 01.01.2005) No tax may be levied on any sites occupied by streets, roads of the national and municipal road networks, and the railway network, up to the limiting construction lines. No tax may be levied on any lands occupied by water basins which are state and municipal property.
(3) (Last amendment – SG No. 106/2004, in force as of 01.01.2005) No tax may be levied on agricultural land and forests, with the exception of land with buildings and only for the built area and the adjoining it land.
(4) (Repeal – SG No. 98/14.12.2010, in force as of 01.01.2011)
Article 11. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) (Last amendment – SG No. 30/2006, in force as of 12.07.2006) The taxable persons are the owners of taxable real estates.
(2) (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) The owner of a building constructed on a state or municipal is subject to taxes for that building or the respective part of it.
(3) (Last amendment – SG No. 36/2006, in force as of 01.07.2006) In case of right to use real property, the user is the taxable person.
(4) (New – No. 36/2006, in force as of 01.07.2006) In case of concession, the taxable person is the concessionaire.
(5) (New – SG No. 98/14.12.2010, in force as of 01.01.2011) For property – a state or a municipal property, taxable is the person to whom the property is available for management.
Article 12. (1) Where the right of ownership or other property right belongs to several persons, the tax duty applies to these persons in proportion to the parts belonging to them.
(2) Any one of the owners of the property, and any one of the holders other property right, may pay the tax on the entire property on behalf.
Article 13. Tax is due regardless of the fact if the real property has been used or not.
Article 14. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.07.2011) (1) The owner of, or the holder of another property right to newly constructed or otherwise acquired property, notifies the municipality where the property is located within two months by submission of a tax declaration for annual real property tax.
(2) (New – SG No. 98/14.12.2010, in force as of 01.07.2011) When the proprietor, respectively the winner of a real right, is an entity, in the statement under paragraph (1) the book value and other circumstances relevant to the determination of the tax are indicated.
(3) (Former par. (2) – SG No. 98/14.12.2010, in force as of 01.07.2011) In case of change of circumstances relevant to the tax evaluation, the taxable persons notify the municipality according to the procedure and within the time limit established under Subparagraph (1).
(4) (Former par. (3) – SG No. 98/14.12.2010, in force as of 01.07.2011) Upon acquisition of a property by succession, the tax declaration under Subparagraph (1) shall be submitted within the time limit under Article 32.
(5) (Former par. (4) – SG No. 98/14.12.2010, in force as of 01.07.2011) The tax declaration submitted by one co owner or user, pertains to the rest of the co-owners or users.
Article 15. (1) In respect of any newly constructed building or part of a building, tax is due as from the beginning of the month following the month when the building or part of it has been completed or when its use has begun.
(2) In case of transfer of a property, the person acquiring it is obliged to pay tax as from the beginning of the month following the month when the alteration in ownership or use has occurred, unless the tax has been paid by the person disposing of the property.
Article 16. (1) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) In case of partial or complete destruction of a building, as well as in case of change of the status of a real property from non-taxable to taxable and vice versa, the taxable persons notifies the municipality where the property is located under the terms and procedure envisaged in Article 14 (1).
(2) In the cases under Subparagraph (1), the tax duty terminates or respectively appears, as from the beginning of the month following the month when the change has occurred.
Article 17. (Repeal – SG No. 98/14.12.2010, in force as of 01.07.2011).
Article 18. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) The municipal officer inspects the declarations submitted. The officer may require additional information on the taxable property, to compare the data from the declaration with the accounting books, plans, drawings and documents of title or use of the property and, if necessary, through surveying of the property by the technical authorities.
(2) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) When requested by the municipal officers to provide any data and evidence of property status (copies of maps and plans, computer models, registers and other such), the corresponding budget financed authorities have the duty to provide such data free of charge within seven days.
(3) (New – SG No. 34/2000, in force as of 01.01.2001) Any data of the cadastre under Subparagraph (2), is to be provided under the terms and conditions of the Cadastre and Property Register Act.
(4) (New – SG No. 98/14.12.2010, in force as of 01.01.2011) National Revenue Agency electronically submit to the municipal administration within 14 days of receipt of request information on sites with a recorded fiscal devices.
Article 19. (Last amendment – SG No. 95/2009, in force as of 01.01.2010) (1) The tax is determined on the basis of the value of the real property under Article 10 (1) at the 1st day of January of the year for which the tax is due.
(2) (Repeal – SG No. 153/1998).
(3) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) In case that the tax value of a property has been changed, the tax is calculated on the basis of the new value as from the month following the month of the change. In the case of change by the Municipal Councils of the boundaries of the zones within the settlements and the categories of the villa zones or of the settlements, the tax is calculated on the basis of the new tax value as from the 1st day of January of the next year.
(4) (New, SG No. 95/2009, in force as of 01.01.2010) Par. 3, first sentence does not apply to non-residential properties owned by enterprises or upon which they have right of use.
Article 20. (Last amendment – SG No. 100/2005, in force as of 01.01.2006) The tax value of individual civil property is be determined by a municipal officer at rates under to Annex 2 depending on the type of property, location, space, structure and depreciation, and is communicated to the persons under tax duty.
Article 21. (Last amendment – SG No. 95/2009, in force as of 01.01.2010) (1) (Last amendment – SG No. 95/2009, in force as of 01.01.2010) The tax value of real property belonging to enterprises is the higher between their book value and the tax value pursuant to Appendix №2 of the property, and the tax value of any residential property is the value calculated according to Annex 2.
(2) (Last amendment – SG No. 109/2001, in force as of 01.01.2006) The tax value of a real estate where a right to use has been created in favour of an enterprise is the book value of estate in the balance sheet of the owner or the tax value calculated according to Annex 2; and for residential property, the tax value calculated according to Annex 2.
(3) (New – SG No. 109/2001, in force as of 01.01.2002) The tax value of any property under Article 11 (2), whereon any buildings of enterprises have been constructed, is calculated in accordance with Annex 2.
(4) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) If no accounting data are available, the tax value is determined by a municipal officer at the expenses of the taxable person. In such cases, the municipal officer may use experts.
Article 22. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) By the ordinance under Article 1 (2), the Municipal Council determines the amount of the tax within a range of 0.1 to 4,5 per mille of the tax value of the real estate.
Article 23. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.07.2011) The amount of tax under Article 14 (1) and (4) is determined by the municipal administration where the estate is located and communicated to the taxable person or to a legal representative of the person.
Article 24. (Last amendment – SG No. 35/2011, in force as of 03.05.2011) (1) The following shall be exempt from taxation:
(Last amendment – SG No. 153/1998) the municipalities, with regard to real estates, which are public municipal property;
(Last amendment – SG No. 153/1998) the State, with regard to real estates, which are public state property, except in cases where the estate has been awarded for use to another person and that person is not exempt from tax;
(Repeal – SG No. 153/1998);
culture enlightment centers (chitalishte);
the buildings owned by foreign states which house diplomatic missions and consular posts, on a basis of reciprocity;
(Last amendment – SG No. 105/2008, in force as of 01.01.2009) the buildings owned by the Bulgarian Red Cross and the Red Cross organizations registered in other member – states of the European Union, or in another country member of the European Economic Area;
8. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) the buildings of the higher schools and the academies, used for teaching and scientific research;
the houses of worship belonging lawfully registered religious denominations in their country;
the parks, sports grounds, playgrounds and other similar estates for public use;
11a. (Last amendment – SG No. 19/2009, in force as of 10.04.2009) the “cultural value” buildings, when they are not used with profit making-purpose;
the museums, galleries, and libraries;
(Last amendment – SG No. 119/2002, in force as of 01.01.2003) the real estates which are directly used for the operation of public transport;
(Repeal, SG No. 95/2009, in force as of 01.01.2010);
the temporary buildings servicing the construction of a new building or facility, until completion and bringing into use of the new building or facility;
(Repeal – SG No. 110/2007);
(New – SG No. 153/1998) the real estate on which the ownership has been restituted by law and which are unusable, for a period of five years. The tax on such estates, which are used by the State, municipalities, public organizations or by private companies with participation of the above mentioned, is paid by the users;
(Last amendment – SG No. 55/2007, in force as of 01.01.2008) the buildings, which have entered into exploitation before the 1 January 2005 and which have received a Category A certificate, under the Energy Efficiency Act, as follows:
(a) for a period of 7 years starting from the year following the year of issuance of the certificate;
(b) (Last amendment – SG No. 35/2011, in force as of 03.05.2011) for a period of 10 years starting from the year following the year of issuance of the certificate, if measures for utilization of renewable sources for production of energy for satisfying the needs of the building have been applied;
(Last amendment – SG No. 55/2007, in force as of 01.01.2008) the buildings , which have entered into exploitation before the 1 January 2005 and which have received a Category B certificate, under the Energy Efficiency Act, as follows:
(a) for a period of 3 years starting from the year following the year of issuance of the certificate;
(b) (Last amendment – SG No. 35/2011, in force as of 03.05.2011) for a period of five years starting from the year following the year of issuance of the certificate, if measures for utilization of renewable sources for production of energy for satisfying the needs of the building have been applied.
(2) (Last amendment – SG No. 153/1998) The exemption under points 1, 2, 4, 7, 8 and 9 of Subparagraph (1) is subject to the condition that the estates are not used for a profit purpose unrelated to their basic features.
(3) (Repeal – SG No. 109/2001, in force as of 01.01.2002).
(4) (Last amendment, SG No. 109/2001, in force as of 01.01.2002) Subparagraphs (1) and (2) apply mutatis mutandis to any parts of estates.
(5) (New – SG No. 112/2003, in force as of 01.01.2004) With regard to the estates under Subparagraph (17), pt.1, where the right of ownership has been restored prior to the 1 January 1999, the five-year period begin to run from this date, and with regard to estates where the right of ownership has been restored after this date, the period begin to run from the month following the month of restitution.
Article 25. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) A discount of 50% applies to the tax due on an estate used as a main residence.
(2) (Last amendment – SG No. 119/2002, in force as of 01.01.2003) The tax on an estate used as a main residence by a person who has lost between 50 and 100 per cent of his/her working capacity, is reduced by 75 %.
Article 26. (Repeal – SG No. 102/2000, in force as of 01.01.2003).
Article 27. Individuals claim the right to exemption from tax or to a rate rebate by a tax declaration submitted within the time limit under Article 14 (1).
Article 28. (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) Property tax is paid in two equal instalments within the following timelines: from 1 March to 30 June and until 30 October of the year to which it is due.
(2) (Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011) For persons paid in advance from 1 March to 30 April for the whole year there is a discount of 5 per cent.
(3) (New – SG No. 100/2005, in force as of 01.01.2006) In case of transfer of a real estate or creation of other property rights, the tax due until the transfer or creation, including for the month of the transfer or creation, is to be paid by the transferor or creator prior to the said transfer or creation.
(4) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) Real property tax is revenue for the budget of the municipality where the property is located. The tax due from the concessionaire for an asset located within the territory of more than one municipality is revenue for the municipality where the larger part of the estate is located.
Article 29. (1) Succession tax is levied on the estate of any Bulgarian citizen succeeding located within Bulgaria or abroad property, as well as on the estate located within Bulgaria succeeded by foreign citizens.
(2) The estate of any succeeding stateless person is taxed as estate of Bulgarian citizens, if the person has been permanently resident within the territory of Bulgaria.
Article 30. (1) A decedent’s estate includes the movable property and estates owned by the decedent and the rights to any other material objects, as well as the decedent’s other property rights, receivables and obligations at the time of the opening of the succession, unless as otherwise provided by legislative statute.
(2) Inheritance tax is applied on any property received directly by a third party in case of death of the decedent on the basis of a contract signed by the decedent.
(3) Subparagraph (2) does not apply if the contract fulfills an obligation under legislative statute.
Article 31. (Last amendment – SG No. 106/2004) (1) (Last amendment – SG No. 106/2004) Succession tax is paid by heirs, beneficiaries and legatees.
(2) (New – SG No. 106/2004) Succession tax does not apply to the surviving spouse and the lineal heirs.
Article 32. (Last amendment – SG No. 100/2005 in force as of 01.01.2006) (1) (Last amendment – SG No. 100/2005 in force as of 01.01.2006) Within six months after the opening of a succession, any taxable person under Article 31 a legal representative of that must submit a declaration to the municipality where the decedent has been registered, and if the decedent has had residence abroad, to the municipality where larger part of the estate of the decedent in the country is located.
(2) For any heir or legatee other than a spouse, linear descendant, parent, brother or sister, the six-month period for submission of the declaration starts from the day of notification of succession.
(3) With regard to the estates of persons declared absent by the court, the declaration is submitted by the heirs of the person declared absent at the time when the said person was last heard from. In such a case, the six-month time limit for submission of the declaration begins to run from the beginning of the state of possession.
(4) If the heir is a person who has been conceived at the time of opening of the succession and is born alive, the term under Subparagraph (1) for the legal representatives begins from the date of birth.
(5) Any declaration submitted in time by one heir benefits the other heirs as well.
(6) The persons under tax obligations describe the inherited estate by type, location and value.
(7) Any decedent’s estate of which a taxable person learns after expiration of the terms under the preceding subparagraphs, shall be declared within one month after notification. In such cases, the tax due shall be recalculated.
Article 33. (Last Amendment – SG No. 54/2012, in force as of 17.07.2012) (1) Any decedent’s estate, with the exception of such exempt from tax, is evaluated in BGN as of the date the date of the opening of the succession, as follows:
(Last Amendment – SG No. 54/2012, in force as of 17.07.2012) real estates located within the territory of Bulgaria: the tax value under Annex 2;
foreign currency and precious metals: at the central exchange rate of the Bulgarian National Bank;
securities: market value or, where the market value cannot be established without significant cost or difficulties – face value;
(Last amendment, SG No. 45/2002, in force as of 01.01.2002) the transport vehicles: at the insured value;
4a. (Repeal – SG No. 45/2002, in force as of 01.01.2002);
any other movable property and rights: at market value;
the enterprises or participating interests in commercial corporations or cooperatives: at market value or, where determination of the value requires considerable expense or causes difficulties, according to accounting data;
(New – SG No. 54/2012, in force as of 17.07.2012)real property on the territory of another EU Member State or a country party to the EEA Agreement or on the territory of a third country – at tax value, indicated in a document issued for taxation purposes by a competent authority in the respective Member State or country, accompanied by an accurate translation provided by a sworn translator.
(2) The obligations of the decedent are evaluated under the procedure provided for in Subparagraph (1).
(3) Rights and obligations of the decedent, which have not been established in terms of legal grounds or amount must be declared and included in the succession estate after being evaluated. In such case, the tax due is recalculated.
(4) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) Upon a request by a municipal officer or an interested party, the insurers issue a certificate of the insured value of the property within seven days.
Article 34. (Last amendment – SG No. 153/1998) The value of the estate subject to taxation determined under Article 33 is deduced as follows:
the legally proved and established as amount obligations of the decedent at the time of opening of the succession, unless property exempt from succession tax is acquired in exchange of such obligations; no obligations to creditors, which has fallen under the statute of limitations and have not been performed within the six-month time limit under Article 32 may be deduced;
the rights and receivables transferred by the successors to the State or the municipalities within the six month time limit under Article 32;
(Last amendment – SG No. 153/1998) the funeral expenses up to the amount of BGN 1,000;
any relieves provided for by the law.
Article 35. (1) The estate subject to taxation is divided into portions, and each heir receives a portion under the Succession Act.
(2) The portions, are increased or decreased in accordance with the legacy wills evaluated under Article 33.
Article 36. (Last amendment – SG No. 105/2008, in force as of 01.01.2009) By the ordinance under Article 1 (2), the Municipal Council determines the amount of the tax separately for each heir or legatee, as follows:
(Last amendment – SG No. 105/2008, in force as of 01.01.2009) brothers, sisters and their children: from 0.4 to 0.8 % for a succession over BGN 250,000.
Article 37. (Last amendment – SG No. 105/2006, in force as of 01.01.2007) The tax is calculated and notified to each heir or legatee separately under the Tax Insurance Procedure Code.
Article 38. (Last amendment – SG No. 105/2008, in force as of 01.01.2009) (1) The following shall be tax free:
the estate of those who have died for the Republic of Bulgaria or in the line of duty, or who have died in industrial accidents or natural disasters;
2. (Last amendment – SG No. 105/2008, in force as of 01.01.2009) property passed to the State or municipalities.
2a. (New – SG No. 105/2008, in force as of 01.01.2009) property passed to the Bulgarian Red Cross, the lawfully registered religious denominations in Bulgaria, cultural centers (chitalishte) and other non-commercial legal entities, with the exception of the non-profit organizations for pursuit of private-benefit activities;
small farm tools;
works of art of the decedent, of any the heirs or a lineal relative or a collateral relative up to the fourth degree;
the estates of Bulgarian citizens located abroad, on which succession tax has been paid in the respective State.
(2) If two persons, of whom one is heir to the other, have died simultaneously or in immediate succession, no tax shall be due on the estate acquired by the deceased heir.
(3) The exemption under points 3, 4 and 5 of Subparagraph (1) apply only to lineal heirs, spouses, brothers and sisters.
(4) (New – SG No. 105/2008, in force as of 01.01.2009) Point 2a of Subparagraph (1) applies in case of succession from identical or similar persons, resident in a member – state of the European Union or in a state – party to the European Economic Area agreement. The exemption is subject to condition for the individual to submit official document verifying the status of the individual, issued and certified by the corresponding competent authority of the respective State, and its legalized translation in Bulgarian language.
Article 39. If the decedent has acquired real estate by succession, the decedent’s estate shall include 40 per cent of the tax value of the estate if acquired within one year prior to the death; 50 per cent, if acquired within two years prior to the death, and 60 per cent, if acquired within three years prior to the death.
Article 40. (Last amendment – SG No. 103/1999) (1) (Last amendment – SG No. 103/1999) The payment of the tax is due within two months after notification.
(2) If the decedent’s estate comprise the enterprise of a sole trader, participating interest in a general partnership, shares representing more than 50 per cent of the capital of a company, the tax due may be paid within one year after the opening of the succession together with the legal interest, which begins to accrue after the two-month time limit under Subparagraph (1).
Article 41. (Last amendment – SG No. 100/2005, in force as of 01.01.2006) (1) (Last amendment – SG No. 100/2005 in force as of 01.01.2006) Funds in the accounts of decedents are paid to the heirs after presentation of a certificate issued by the municipality, certifying that the funds have been declared in the succession tax declaration and the corresponding tax has been paid. If the tax has been not paid, it is withheld and transferred to the account of the corresponding municipality within one month after presentation of a document on the amount of the tax due, and the heirs receive the funds remaining in the account of decedent.
(2) Subparagraph (1) applies mutatis mutandis to life insurance payments, concluded by the decedent in favour of third parties.
(3) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) The transfer of any registered shares and other securities belonging to decedent persons or to persons who have been declared absent shall be executed on the basis of certificate issued by the municipality where the succession is located, certifying that the securities have been enlisted in the tax declaration and the succession tax due has been paid.
Article 42. (Repeal – SG No. 100/2005, in force as of 01.01.2006).
Article 43. (Last amendment – SG No. 100/2005, in force as of 01.01.2006) Banks, insurance companies and other companies, as well as any other entities which are deposit keepers or debtors for securities, money or other property incorporated into a succession estate of which they know that it has been opened, are obligated to submit inventory of the estate to the municipality where the succession estate is located prior to the payment, delivery or transfer of this property.
Donation Tax and Tax on Acquisition of Property
Article 44. (Last amendment – SG No. 95/2009, in force as of 01.01.2010) (1) Properties acquired through donation, as well as acquired real estates, limited rights thereto, and motor vehicles are subject to taxation.
(2) Properties acquired without consideration in any manner other than by donation, as well as any obligations remitted, are subject to donation tax as well.
(3) (New – SG No. 95/2009, in force as of 01.01.2010) Tax charge on acquisition of property and is due to the acquisition of real estate and limited real rights over them on prescription
(4) (Former par. (3) – SG No. 95/2009, in force as of 01.01.2010) Subparagraph (1) does not apply to any motor vehicles which have been imported into Bulgaria as new.
(5) (Former par. (4) – SG No. 95/2009, in force as of 01.01.2010) Subparagraph (2) does not apply if the transfer fulfils obligation imposed by a legislative statute or in accordance with an act of the Council of Ministers on free allocation of properties to investors under priority investment projects.
(6) (Former par. (5) – SG No. 95/2009, in force as of 01.01.2010) Properties acquired by donation between lineal relatives and between spouses are not subject to taxation.
Article 45. (1) The tax is paid by the person acquiring the property under Article 44, and in the case of exchange, by the person acquiring the property of higher value, unless otherwise agreed. In case that it has been agreed that the tax is due by both parties, they are solidary obliged. If the parties have agreed that the tax is due by the transferor, the other party is a guarantor.
(2) If the person acquiring the property is abroad, the person delivering the property is obliged for payment of the tax.
Article 46. (Last amendment – SG No. 95/2009, in force as of 01.01.2010) (1) The base for calculation of the tax is the value of the property in BGN at the time of the transfer, a limitation on the acquisition – at the time of issuance of the order certifying the right of property subject to registration.
(2) The value of the property is calculated as follows:
(Last amendment – SG No. 153/1998) real estates and limited rights thereto: at the price negotiated or at a price as set by a state or municipal authority or, if the said price be lower than the tax value, at the tax value under Annex 2;
(Last amendment – SG No. 110/2007, in force as of 01.01.2008) any other properties: under the terms of Article 33 (1) pts. 2, 3, 4 and 5.
(3) (New – SG No. 102/2000, in force as of 01.01.2008) The tax value under Annex 2 in respect of any property under Subparagraph (2) pt. 1 shall be calculated on the basis the declaration referred to in Article 14 (1) herein.
Article 47. (Last amendment – SG No. 95/2009, in force as of 01.01.2010) (1) (Last amendment – SG No. 110/2007, in force as of 01.01.2008) Upon donation of property, as well as in the cases under Article 44 (2), tax shall be calculated on the value of the transferred property in rates determined by the Municipal Council ordinance under Article 1 (2) as follows:
(Last amendment – SG No. 105/2008, in force as of 01.01.2009) from 0.4 to 0.8%: in case of donations between brothers and sister and their children;
(Last amendment – SG No. 95/2009, in force as of 01.01.2010) from 3.3 to 6.6%: in case of donations between any persons other than the persons referred to in Item 1 [sic],
(2) (Last amendment – SG No. 95/2009, in force as of 01.01.2010) If property is transferred for consideration, the tax is determined by the Municipal Council at a rate of 0.1 to 3 % of the value of the transferred property, and in the case of exchange, of the value of the more valuable property.
(3) Upon partition of property resulting in an increase of the part owned before the partition, tax is calculated on the increase.
Article 48. (Last amendment – SG No. 105/2008, in force as of 01.01.2009) (1) The following shall be exempt from tax:
property acquired by:
(b) (Last amendment – SG No. 105/2008 in force as of 01.01.2009) any budget-financed educational, cultural and scientific organizations, as well as specialized social services institutions and institutions providing medical – social care for children;
(d) (Last amendment – SG No. 106/2004, in force as of 01.01.2009) the nationally representative organizations of people with disabilities and for people with disabilities;
(e) any funds providing relief to victims of natural disasters and financing the conservation and restoration of historical and cultural monuments;
(f) healthcare institutions under Article 5(1) of the Healthcare Institutions Act.
(Last amendment – SG No. 105/2008, in force as of 01.01.2009) any donations for medical treatment of citizens of member – states of the European Union, or other state party to the European Economic Area Agreement, as well as of technical assistance for people with disabilities;
(Last amendment – SG No. 119/2002, in force as of 01.01.2003) humanitarian donations to persons who have lost between 50 and 100 % of their working capacity and to socially disadvantaged individuals;
(Last amendment – SG No. 105/2006, in force as of 01.01.2007) donations for non -profit legal entities which receive subsidies from the central budget, and any non-profit legal entities, registered in the Central Register for Not-Profit Legal Entities designated for pursuit of public-benefit activities, in respect of the donations received and provided;
customary gifts;
any property transferred for free under statutory obligation;
donations in favour of cultural centers (chitalishte);
(Last amendment – SG No. 28/2002) properties acquired under the Privatization and Post-privatization Control Act;
contributions in kind to the capital of a company, cooperative or a non-profit organization;
(New – SG No. 112/2003, in force as of 01.01.2003) foreign States in respect of acquisition of real property: on a basis of reciprocity.
(New – SG No. 103/2005, in force as of 01.01.2006) assistance provided under the terms and conditions the Financial Support for Culture Act.
(2) If property received under Subparagraph (1) is transferred to third parties, the uncollected tax shall become due if it is proven that the transfer is not connected to attainment of the immediate objectives of the respective organization, under Subparagraph (1), or the objectives have been cited as ground for exemption from tax.
(3) (New – SG No. 105/2008, in force as of 01.01.2009) Subparagraph (1), pt.1, letters b, c, d and f, pts. 4 and 7 apply when the property is acquired by from identical or similar persons, resident in a member – state of the European Union or in a state – party to the European Economic Area agreement. The exemption is subject to condition for the individual to submit official document verifying the status of the individual, issued and certified by the corresponding competent authority of the respective State, and its legalized translation in Bulgarian language.
(3) (New – SG No. 105/2008, in force as of 01.01.2009) The exemption under pt. 2 of Subparagraph (1), is subject to the condition that the respective person presents a donation contract, evidencing that the donation has been made for medical treatment or doe technical assistance for persons with disabilities, as well as document verifying the respective health problem.
Article 49. (Last amendment – SG No. 100/2005 in force as of 01.01.2006) (1) The tax is paid at the municipality where the property is located, and in the remaining cases, at the permanent address or the registered office of the taxable person. Any person with no permanent address pays the tax according to the current address.
(2) The tax shall be paid upon the transfer of the real estate, the limited rights thereto and the motor vehicles and in cases under Art. 44, para. 3 – at the time of issuance of the order certifying the right of property subject to registration.
(3) In cases of donated acquisition of property other than those under Subparagraph (2), the acquirers of property submit a tax declaration and pay the tax within two months after acquisition.
Article 50. Judges, notaries, regional governors, municipality mayors and other public officials execute the transaction or the act whereby rights are acquired, created, modified or terminated after ascertaining that the tax due under this Chapter has been paid.
Article 51. (1) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) The Register offices notify the competent municipality of any transferred, created, modified or terminated rights within seven days, and the Ministry of the Internal Affairs and the other competent authorities notify of any motor vehicles which have been registered, deregistered and suspended from operation within seven days.
(2) The term under Subparagraph (1) starts as from the day following the recording or registration, deregistration or suspension from operation of the transport vehicle,
Article 52. (Last amendment – SG No. 112/2003, in force as of 01.01.2004) Transport vehicle tax shall be levied on:
(Last amendment – SG No. 112/2003, in force as of 01.01.2004) motor vehicles registered for operation on the road network in the Republic of Bulgaria;
ships registered in the Bulgarian ports;
(Last amendment, SG No. 109/2001, in force as of 01.01.2002) aircrafts recorded in the state register of civil aircraft of the Republic of Bulgaria.
Article 53. The tax is paid by the owners of the transport vehicles.
Article 54. (Last amendment – SG No. 95/2009, in force as of 01.01.2010) (1) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) The owners of transport vehicles declare the transport vehicles owned by them before the municipality where their permanent address or registered office is located, within two months after acquisition of the vehicles. With regard to transport vehicles, which have not been registered for operation within Bulgaria, the two-month time limit begins from the date of registration operation. Upon acquisition of a transport vehicle by succession, the declaration shall be submitted within the term under Article 32.
(2) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) If the owners of transport vehicles have no permanent address or registered office, within the territory of Bulgaria, declarations shall be submitted to the municipality the transport vehicle is registered.
(3) (Last amendment – SG No. 95/2009, in force as of 01.01.2010) The owners of transport vehicles claim the right to exemption from tax or to enjoyment of tax relief through tax declaration submitted within the terms under Subparagraph (1).
(4) (Last amendment – SG No. 95/2009, in force as of 01.01.2010) The municipal administration officer may require presentation of documents certifying facts and circumstances relevant to taxation. Upon termination of vehicle registration taxpayer a document by a competent authority.
(5) (New – SG No. 119/2002, in force as of 01.01.2003) Tax declaration submitted by one of the co-owners benefits the rest of the co-owners.
(6) (Last amendment – SG No. 119/2002, in force as of 01.01.2003) If data on the year of production of the road transport vehicle is missing, the year of the first registration is assumed to be the year of production.
(7) (Last amendment – SG No. 105/2006, in force as of 01.01.2007) Upon submission of a declaration under Subparagraph (1), the owner presents a documentary proof of the tax paid upon acquisition of the transport vehicle declared, and in the cases under Article 168 of the Value Added Tax Act, a document certifying payment of the value added tax.
(8) (Last amendment – SG No. 110/2007, in force as of 01.01.2008) If the certificate of registration of the transport vehicles under Article 55 (7) does not state any data on the permissible maximum weight of the combination of transport vehicles, the permissible maximum weight of the combination of transport vehicles as designated by the producer is entered in the declaration under Subparagraph (1).
Article 55. (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) With regard to passenger automobiles, the Municipal Council, through the ordinance under Article 1 (2), determines the amount of tax in conformity with the engine power, adjusted by a coefficient depending on the year of manufacture, as follows:
up to 37 kW: BGN 0.34 to BGN 1.02 per kW;
from 37 kW to 55 kW: BGN 0.40 to BGN 1.20 per kW;
from 55 kW to 74 kW: BGN 0.54 to BGN 1.62 per kW;
from 74 kW to 110 kW: BGN 1.10 to BGN 3.30 per kW;
over 110 kW: BGN 1.23 to BGN 3.69 per kW.
Depending on the year of production, the tax is multiplied by the following coefficients:
Number of years since year of production , including the year of production Coefficient
More than 5up to 14 years 1.5
Up to 5 years 2.8
(2) The Municipal Council determines the amount of the tax in respect of passenger car trailers by the ordinance under Article 1 (2), as follows:
cargo trailer: BGN 5 to BGN 15;
camping trailer: BGN 10 to BGN 30.
(3) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of mopeds BGN 10 to BGN 30, and the amount in respect of motorcycles as follows:
up to 125 ccm inclusive: BGN 12 to BGN 36;
over 125 and up to 250 ccm inclusive: BGN 25 to BGN 75;
over 250 and up to 350 ccm inclusive: BGN 35 to BGN 105;
over 350 and up to 490 ccm inclusive: BGN 50 to BGN 150;
over 490 and up to 750 ccm inclusive: BGN 75 to BGN 225;
over 750 ccm: BGN 100 to BGN 300.
(4) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of tricars on the basis of the total weight as follows:
up to 400 kg inclusive: BGN 4 to BGN 12;
over 400 kg: BGN 6 to BGN 18.
(5) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of buses depending on the number of seats as follows:
up to 22 seats, including the driver’s place: BGN 50 to BGN 150;
over 22 seats, including the driver’s place: BGN 100 to BGN 300.
(6) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of cargo trucks of up to 12 tonnes of technically permissible maximum weight at BGN 10 to BGN 30 per tonne of load-carrying capacity.
(7) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of truck tractors and trailer tractors depending on the permissible maximum weight of the composition of transport vehicles, of the number of axles and the type of suspension of the tractor, indicated in the registration certificate of the tractor as follows:
Number of axles of the truck tractor/ trailer tractor Permissible maximum weight of the composition of transport vehicles, indicated in the registration certificate of the tractor Tax (BGN)
equal or greater than less than driving axle/axles with pneumatic or pneumatic-equivalent suspension other suspension systems of the driving axle or axles
(A) two axles – 18 8 to 24 28 to 84
18 20 28 to 84 64 to 192
20 22 64 to 192 147 to 441
22 25 190 to 570 342 to 1,026
25 26 342 to 1,026 600 to 1,800
26 28 342 to 1,026 600 to 1,800
28 29 331 to 993 399 to 1,197
29 31 399 to 1,197 655 to 1,965
31 33 655 to 1,965 909 to 2,727
33 38 909 to 2,727 1,381 to 4,143
38 – 1,007 to 3,021 1,369 to 4,107
(B) three and more axles 36 38 640 to 1,920 888 to 2,664
38 40 888 to 2,664 1,228 to 3,684
40 – 1,228 to 3,684 1,817 to 5,451
(8) (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of special construction vehicles (concrete delivery trucks, concrete pumps etc.), crane trucks, special trailers for transportation of heavyweight or oversize loads and other special vehicles, excluding electric buses, at BGN 50 to BGN 250.
(9) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of crane trucks of load-carrying capacity exceeding 40 tonnes, special trailers of load-carrying capacity exceeding 40 tonnes for transportation of heavyweight or oversize loads, at BGN 100 to BGN 300.
(10) Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of tractors as follows:
11 kW to 18 kW: BGN 5 to BGN 15;
18 kW to 37 kW: BGN 7 to BGN 21;
over 37 kW: BGN 10 to BGN 30.
(11) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2), in respect of any other self-propelled machines BGN 25 to BGN 75.
(12) (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2) in respect of motor sleds and vehicles category L7e under the Road Traffic Act BGN 30 to 150.
(13) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2) in respect of cargo trucks of permissible maximum weight exceeding 12 tonnes depending on the permissible maximum weight, the number of axles and the type of suspension as follows:
Number of motor vehicle axles M aximum permissible weight Tax (BGN)
equal or greater than less than driving axle or axles with pneumatic or pneumatic-equivalent suspension other suspension systems of the driving axle or axles
(A) two axles 12 13 30 to 90 61 to 183
13 14 61 to 183 168 to 504
14 15 168 to 504 237 to 711
15 – 237 to 711 536 to 1,608
(B) three axles 15 17 61 to 183 106 to 318
17 19 106 to 318 217 to 651
19 21 217 to 651 282 to 846
21 23 282 to 846 434 to 1,302
23 – 434 to 1,302 675 to 2,025
(C) four axles 23 25 282 to 846 286 to 858
25 27 286 to 858 446 to 1,338
27 29 446 to 1,338 708 to 2,124
29 – 708 to 2,124 1,050 to 3,150
Article 56. (Last amendment – SG No. 110/2007, in force as of 01.01.2008) (1) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2) in respect of:
ships recorded in the registers of small ships at Bulgarian ports and in the municipal ship registers operated on internal waters not linked to the Black Sea and the Danube River, excluding yachts and scooters: at the amount of BGN 1 to BGN 3 per gross ton;
ships excluding yachts, scooters, tug boats and push boats, recorded in the register of large ships at Bulgarian ports: at the amount of BGN 1 to BGN 3. per gross ton up to 40 gross tons inclusive, and at BGN 0.10 to BGN 0.30 per gross ton in excess of 40 gross tons;
jetski: BGN 100 to BGN 300 per item;
sail and motor yachts: BGN 20 to BGN 60 per gross ton;
scooters: BGN 2.70 to BGN 8.10 per kilowatt;
tug boats and push boats: BGN 0.14 to BGN 0.42 per kilowatt;
river-going non-self propelled vessels: BGN 0.50 to BGN 1.50 per ton maximum deadweight.
Article 57. (Last amendment – SG No. 110/2007, in force as of 01.01.2008) The Municipal Council determines the amount of the tax by the ordinance under Article 1 (2) in respect of civil aircraft as follows:
in respect of airplanes in service with a valid airworthiness certificate and in respect of helicopters: BGN 20. to BGN 40. per ton of maximum take-off weight;
in respect of para gliders: BGN 12 to BGN 24;
in respect of hang gliders: BGN 12 to BGN 24;
in respect of powered hang gliders: BGN 20 to BGN 40;
in respect of free balloons: BGN 30 to BGN 60;
in respect of gliders: BGN 30 to BGN 60.
Article 58. (1) (Last amendment – SG No. 102/2012, in force as of 01.01.2013) The following transport vehicles are exempt from taxation:
(Last amendment – SG No. 153/1998) transport vehicles owned by state and municipal bodies and by budget-financed organizations which enjoy special traffic privileges, as well as ambulances and fire trucks belonging to other persons;
vehicles owned by diplomatic missions and consulates, on a basis of reciprocity;
vehicles owned by the Bulgarian Red Cross, where used for the purposes of the organization;
(Last amendment – SG No. 105/2008, in force as of 01.01.2009) passenger cars owned by disabled persons who have lost between 50 and 100% of their working capacity, of an engine capacity not exceeding 2 000 cubic centimeters and engine power not exceeding 117, 64 kW.
(2) (New – SG No. 102/2012 г. in force as of 01.01.2013) Electrical automobiles shall be exempt from tax.
(3) In case of transfer of a transport vehicle, the new owner does not pay the tax if the previous owner has paid the tax until the end of the calendar year.
(4) (Last amendment – SG No. 95/2009, in force as of 01.01.2010) For vehicles that have been suspended registration, no tax is due from the month following the termination of registration of movement. For end-of-life vehicles for which a normative act has no obligation to surrender razkomplektuvane, tax is payable after the termination of their registration for the movement and a certificate of transmission for razkomplektuvane
Article 59. (Last amendment – SG No. 110/2007, in force as of 01.01.2008) (1) (Last amendment – SG No. 110/2007, in force as of 01.01.2008) Passenger cars of engine power not exceeding 74 kW, equipped with operative catalytic converters, are subject to 50% reduction of the tax due.
(2) (Last amendment – SG No. 110/2007, in force as of 01.01.2008) The tax under Article 55 (5), (6), (7) and (13) in respect of buses, cargo trucks, trailer tractors and truck tractors equipped with low-emission engines satisfying the Euro 2, Euro 3, Euro 4 and Euro 5 standards shall be reduced by 50%.
(3) (Last amendment – SG No. 45/2002, in force as of 01.01.2002) The tax established under Article 55 (5) for buses carrying passengers under regular bus services in urban settlements and in sparsely populated mountain and border areas, which lines are subsidized by the municipalities, shall be reduced with 10% subject to the condition that the vehicles are not used for other purposes.
Article 60. (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) Tax on vehicles is paid in two equal instalments within the following timelines: from 1 March to 30 June and 30 October of the year to which it is due. For persons paid in advance from 1 March to 30 April for the whole year there is a discount of 5 per cent.
(2) (Last amendment – SG No. 106/2004, in force as of 01.01.2005) With regard to a transport vehicle acquired or registered for operation during the current year, the tax shall be paid within two months after the day of acquisition or the date of registration respectively, in an amount equivalent to 1/12 of the annual tax for each month remaining until the end of the year, including the month of acquisition or of the respectively.
(4) (Repeal – SG No. 109/2001, in force as of 01.01.2002).
(5) (Repeal – SG No. 95/2009, in force as of 01.01.2010).
(6) (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) Payment of the tax is a condition for passing the annual technical inspection of the transport vehicle. Payment of tax is certified by the submission of issued or endorsed by the municipality document.
(7) (Repeal – SG No. 105/2006, in force as of 01.01.2007).
(8) (Last amendment, SG No. 105/2006, in force as of 01.01.2007) For transport vehicles acquired in inoperable condition, the tax is paid under the procedure and terms of Subparagraph (2).
(9) (New – SG No. 112/2003, in force as of 01.01.2004) In any cases other than those envisaged, the change of any circumstance relevant to calculation of the tax, the tax obligation shall be changed from the beginning of the month following the month of occurrence of the change.
Article 61. (Last amendment – SG No. 112/2003, in force as of 01.01.2004) The tax is revenue for the municipality where the owner of the transport vehicle, submitting the declaration, has a permanent address or registered office respectively, and if no declaration has been submitted, as well as and in the cases under Article 54 (2), revenue to the municipality where the transport vehicle is registered.
(Repeal – SG No. 106/2004, in force as of 01.01.2005)
Article 61a. (Repeal – SG No. 106/2004, in force as of 01.01.2005).
Article 61b. (Repeal – SG No. 106/2004, in force as of 01.01.2005).
Article 61c. (Repeal – SG No. 106/2004, in force as of 01.01.2005).
Article 61d. (Repeal – SG No. 106/2004, in force as of 01.01.2005).
Article 61e. (Repeal – SG No. 106/2004, in force as of 01.01.2005).
Article 61f. (Repeal – SG No. 106/2004, in force as of 01.01.2005).
Article 61g. (Repeal – SG No. 106/2004, in force as of 01.01.2005).
(New – SG No. 110/2007, in force as of 01.01.2008)
Article 61h. (New – SG No. 110/2007, in force as of 01.01.2008) (1) An annual license tax is due by any natural person, including a sole proprietor, conducting an activity specified in Annex 4 (License Activities), with regard to the income from any such activity, provided that:
the turnover of the person for the preceding year does not exceed BGN 50,000, and
the person is not registered under the Value Added Tax Act, with the exception of registration for intra-Community acquisition under Article 99 and Article 100 (2) of that Act.
(2) In respect of the license activity carried out, the persons under Subparagraph (1) shall not be taxed under the Natural Persons Incomes Taxes Act.
(3) The persons under Subparagraph (1) apply the provisions on taxes withheld at source and on taxation of expenses under Article 204 pt. 2 of the Corporate Income Tax Act.
Article 61i. (New – SG No. 110/2007, in force as of 01.01.2008) (1) If, within twelve successive months, a natural person has ceased to conduct a license activity and/or has established a new enterprise which carries out a license activity, and the aggregate turnover of the two enterprises exceeds BGN 50,000 for twelve successive months, Article 61k shall not apply for the new enterprise. In such a case, the new enterprise is subject to taxation according to the general procedure of the Natural Persons Incomes Taxes Act for the current tax year.
(2) If, within the current tax year, the turnover of the person exceeds BGN 50,000 or the person registers under the Value Added Tax Act, subject to taxation according to the general procedure of the Natural Persons Incomes Taxes Act.
(3) In the cases under Subparagraphs (1) and (2), the license tax for the current year is due until the end of the three months preceding the three months during which the circumstances referred to in Subparagraphs (1) and (2) have occurred.
(4) In the cases under Subparagraphs (1) and (2), the tax due or paid, shall be deducted from the annual tax duty under the procedure of the Natural Persons Incomes Taxes Act.
(5) At the request of the person, the municipality issues a certificate of the amount of license tax due, for which no fee shall be charged.
(6) If, within the current tax year the person deregisters under the Value Added Tax Act, the person shall be taxed according to the standard procedure under the Natural Persons Incomes Taxes Act for the entire tax year.
Article 61j. (New – SG No. 110/2007, in force as of 01.01.2008) (1) The Municipal Council shall determine the amount of the license tax within the limits under Annex 4 depending on the location of the site within the territory of the relevant municipality.
(2) The Municipal Council may determine a different amount of license tax for one and the same activity in different settlements within the territory of the municipality, as well as for different zones within the territory of one and the same settlement. The zoning of the settlements in the municipalities for the purposes of the license tax is established by the ordinance under Article 1 (2).
(3) The Municipal Council determines the amount of the tax taking into account the following criteria: location of the settlement/zone; type of settlement, of local or national importance; number of residents and size of the settlement/zone; economic importance of the settlement/zone; seasonal or permanent nature of the activity, economic situation of the settlement.
(4) If the license activity is not conducted at a site or at a fixed location, the permanent address of the person shall be treated as a location for the purposes of determination of the calculation of the license tax.
Article 61k. (Last amendment – SG No. 95/2009, in force as of 01.01.2010) (1) A license tax is due separately for each of the activities conducted in accordance with Annex 4.
(2) Persons conducting license activity at more than one site owe tax for each site separately.
(3) If the license activity commences or ceases in the course of the year, with the exception of the activities specified in points 1 and 2 of Annex 4, the is calculated proportionally to the number of the three-month periods during which the activity is conducting, including the three-month period of beginning or termination of the activity.
(4) If within any single license activity, with the exception of the activities specified in points 1 and 2 of Annex 4, any circumstance related to the calculation of the tax, changes in the course of the year, the amount of the tax until the end of the year, including for the three-month period of the change, is determined on the basis of the amount of the tax determined in conformity with the changes in the circumstances.
(5) If within any single license activity, with the exception of the activities specified in points 1 and 2 of Annex 4, any circumstance related to the calculation of the tax, changes in the course of the year, and this leads to calculation of a higher license tax, the higher amount of the tax, is due for the tax year, as determined in accordance with the new.
(6) (New – SG No. 105/2008, in force as of 01.01.2009) Persons performing simultaneously at one site the license activities under pts. 3 and 31 of Annex 4 have the duty to pay only the tax under pt. 3 of Annex 4.
(7) (New, SG No,. 95/2009 in force as of 01.01.2010) Upon the transfer of the establishment of a sole trader and business continuity due to the transferee of a tax quarter following the quarter of a transfer, a transferor – including a quarter of the transfer and activities referred to in paragraphs 1 and 2 of Annex № 4
(8) (Former par. (7), SG No. 95/2009 in force as of 01.01.2010) Any income accruing from any activity which is not specified in Annex 4 hereto shall be taxed according to the standard procedure established by the Income Taxes on Natural Persons Act.
Article 61l. (Last Amendment – SG No. 28/2011) (1) The taxable persons who are subject to levy of a license tax may enjoy tax relief in the following sequence:
any natural persons, including any sole traders, who have lost 50 per cent and more than 50 per cent of the working capacity thereof, which loss has been determined by an effective decision of a competent authority, shall enjoy a rate rebate of 50 per cent of the license tax as determined if they carry out the activity in person and do not hire workers for the said activity throughout the tax year;
(Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) physical persons, including sole proprietors engaged by personal work throughout the fiscal year with two or three types of patent activity under paragraphs (1)-(36) of Annex № 4, pay patent tax for this activity only, for which certain tax is at e higher rate, for more than three activities benefit does not apply;
any natural persons, including any sole traders, who are pensioners and carry out a license activity specified in Items 5, 6, 8 to 15, 18 to 20, 25, 27 to 29 and 31 of Annex 4 hereto, shall pay 50 per cent of the license tax as determined if they carry out the activity in person and do not hire workers for the said activity throughout the tax year;
(Last amendment – SG No. 28/2011) any persons who use the workplace for training of apprentices within the meaning given by the Skilled Crafts Act and who carry out a license activity of the ones specified in Item 10 of Annex 4 hereto, shall pay 50 per cent of the license tax as determined for the relevant workplace; this rebate shall be enjoyable subject to the condition that a copy of the certificate on entry in the register of apprentices, issued by the competent regional chamber of skilled crafts, is attached to the return referred to in Article 61m herein.
Article 61m. (New – SG No. 110/2007, in force as of 01.01.2008) (1) Not later than the 31st day of January of the current year, the persons subject to levy of a license tax shall submit a tax declaration completed in a standard form, declaring thereby, the circumstances pertaining to the assessment of the tax. In the cases of commencement of activity after the said date, the tax declaration shall be submitted immediately before commencement of activity.
(2) Any person, who submits the tax declaration referred to in Paragraph (1) on or before the 31st day of January of the current year and pays the full amount of the license tax, as determined according to the circumstances as declared, on or before the same date, shall enjoy a rate rebate of 5 per cent.
(3) By a return referred to in Paragraph (1), the persons shall furthermore declare all changes in the circumstances pertaining to the assessment of the tax within seven days after occurrence of the relevant circumstance. Upon the transfer of the establishment of a sole trader to a declaration submitted by a transferor and transferee within 7 days from the date of transfer.
(4) The persons shall furthermore submit a tax declaration under Paragraph (1) on the occurrence of any circumstances referred to in Article 61i (1) and (2) herein during the relevant period. The tax declaration shall be submitted not later than at the end of the month next succeeding the month during which the circumstances referred to in Article 61i (1) and (2) herein have occurred.
Article 61n. (New – SG No. 110/2007, in force as of 01.01.2008) (1) The tax declarations referred to in Article 61m herein shall be submitted in the municipality within the territory whereof the establishment whereat the license activity is carried out is located, and where the license activity is not carried out at an establishment or is not carried out from a fixed location, the said returns shall be submitted in the municipality where the natural person, including the sole trader, has his or her permanent address.
(2) Where the tax declaration of a non-resident natural person is submitted through an attorney-in-fact who has a permanent address in the country, the said submission shall be effected in the municipality where the said attorney-in-fact has his or her permanent address.
(3) Outside the cases referred to in Paragraphs (1) and (2), the tax declaration shall be submitted in Sofia Municipality.
(4) (New, SG No. 95/2009 in force as of 01.01.2010) It is assumed that the operation is not performed by a permanent place where the change in the year of the location of the object, which operates, leading to a change in the amount of tax.
Article 61o. (New – SG No. 110/2007, in force as of 01.01.2008) (1) The license tax shall be remitted in four equal payments, as follows:
for the second quarter: on or before the 30 the day of April;
(2) Where an obligation to remit the license tax arises during the tax year, the portion of the tax due for the current quarter shall be remitted within seven days after the date of submission of the return referred to in Article 61m herein, and where a return has not been submitted, the said portion shall be remitted within seven days after expiry of the time limit for submission of the said return.
(3) The license tax shall be credited to revenue of the municipality exercising jurisdiction over the establishment whereat the license activity is carried out, and where the license activity is not carried out at an establishment or is not carried out from a fixed location, the license tax shall be credited to revenue of the municipality where the natural person, including the sole trader, has his or her permanent address. In the cases referred to in
Article 61n (2) and (3) herein, the tax shall be credited to revenue of the municipality where the said attorney-in-fact has his or her permanent address or of Sofia Municipality, as the case may be.
(New – SG No. 98/14.12.2010, in force as of 01.01.2011)
Article 61p. (New – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) A tourist tax is applied on accommodation.
(2) Taxable persons are those persons offering accommodation.
(3) Persons under paragraph (2) pay import tax as revenue in the budget of the municipality of means of shelter and accommodation under the Tourism Act.
(4) The tax must be disclosed separately in the document issued by the taxpayer to the person using an accomodation.
(5) Persons referred to in paragraph (2) submit a declaration form by 30 January each year for charging with tourist tax for the preceding calendar year.
Article 61q. (New – SG No. 98/14.12.2010, in force as of 01.01.2011, Last Amendment – SG No. 30/2012 with Decision No. 5/05.04.2012 of the Constitutional Court of Republic of Bulgaria, Case No. 13/2011) (1) The municipal council determines by ordinance under Art.icle1, (2) amount of tax ranging from 0.20 leva to 3.00 leva per each night accomodation according to the urban areas in the municipality and the category of accomodation and accommodation places.
(2) The tax amount due for the calendar month is determined by the number of nights allocated for the month are multiplied by the tax amount under paragraph (1).
(3) The tax due under paragraph ( 2) is paid by taxpayers until the 15 th day of the month following the month in which accommodation is provided.
(4) (Declared Unconstitutional – SG No. 30/2012 with Decision No. 5/05.04.2012 of the Constitutional Court of Republic of Bulgaria, Case No. 13/2011) When the sum of the tax under paragraph (2) for the calendar year is less than 30 per cent of the tax determined at full capacity for the means of accommodation or for the place of accomodation, the difference is paid by the taxpayer as an income to the budget of the municipality of accommodation of means of accommodation until 1 March of the following calendar year, whether the site is used or not.
(5) (Declared Unconstitutional – SG No. 30/2012 with Decision No. 5/05.04.2012 of the Constitutional Court of Republic of Bulgaria, Case No. 13/2011) The difference under paragraph (4) is determined by the formula:
P = (RDxPKxEx30/100) – EE,
P is the difference for payment;
RD – rate of tax under paragraph (1);
PK – the full capacity of the number of beds in the mean of shelter or placeof accommodation for the calendar year;
E – number of days in the calender year;
EE – the sum of tax payable under paragraph (2) for the calendar year.
Article 61r. (New – SG No. 98/14.12.2010, in force as of 01.01.2011) Revenues from tourist tax are spent for activities under Article 10, (2) of the Tourism Act.
Article 62. (Last amendment – SG No. 153/1998) Household waste fee shall be charged for the services of collection, removal and safe disposal of household waste at sanitary landfills or similar waste disposal facilities, as well as for sanitation of the spatial development areas for public use in the nucleated settlements. The amount of the fee shall be determined according to the procedure established by Article 66 herein for each service separately: waste collection and waste removal; safe disposal of household waste at sanitary landfills or other facilities; sanitation of spatial-development areas for public use.
Article 63. (Last amendment – SG No. 153/1998) (1) (Last amendment – SG No. 153/1998) A tipping fee for use of household waste disposal sites and/or for sanitation of spatial-development areas for public use shall be charged in respect of any real properties located outside the areas where the municipality has organized a collection and removal of household waste.
(2) (Last аmendment – SG No. 153/1998) The boundaries of the areas and the type of the services provided under Article 62 herein in the relevant area, as well as the frequency of waste removal, shall be determined by an order of the [competent] municipality mayor and shall be made public on or before the 30th day of October in the year last preceding the year for which the fee is due.
Article 64. (Last аmendment – SG No. 95/2009, in force as of 01.01.2010) (1) (Last amendment – SG No. 95/2009, in force as of 01.01.2010) The fee is paid by the persons under Art. 11.
(2) (Repeal – SG No. 119/2002, in force as of 01.01.2003).
(3) (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 66. (Last Amendment – SG No. 53/2012, in force as of 13.07.2012) (1) (Last amendment – SG No. 119/2002, in force as of 01.01.2003) The fee shall be determined by resolution of the Municipal Council as an annual amount in each nucleated settlement, based on an approved cost estimate for each activity, inclusive of the necessary expenses for:
provision of receptacles for storage of household waste: containers, dust bins etc.
(Last Amendment – SG No. 53/2012, in force as of 13.07.2012) collection, including separate one, of household waste and transportation of the said waste to sanitary landfills or other facilities and installations for their processing;
(Last Amendment – SG No. 53/2012, in force as of 13.07.2012) research, design, construction, maintenance, operation, closure and monitoring of waste landfills or other facilities or facilities for disposal, recycling and recovery of municipal waste, including deductions under Article 60 and 64 of the Law on Waste Management;
cleaning of street roadways, squares, driveways, parks and other spatial-development areas of settlements assigned for public use.
(3) (New – SG No. 153/1998) Should the Municipal Council fail to determine an amount of the household waste fee for a relevant current year before the end of the last preceding year, the said fee shall be charged on the basis of the amount effective at the 31st day of December in the last preceding year.
(4) (Repeal – SG No. 100/2005, in force as of 01.01.2006).
(5) (Last аmendment – SG No. 106/2004, in force as of 01.01.2005) Any approved cost estimate for determination of the expenses of municipalities referred to in Paragraph (1) shall be subject to examination by the National Audit Office.
Article 67. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) The amount of the (household waste) fee shall be determined in BGN according to the quantity of household waste.
(2) Where the quantity of household waste, referred to in Paragraph (1), is unascertainable, the amount of the fee shall be determined in BGN per user or as a proportion of a base as shall be determined by the Municipal Council.
(3) The amount of the fee determined depending on the quantity of household waste receptacles shall include the costs referred to in Items 1, 2 and 3 of Article 66 (1) herein.
(4) The fee for sanitation of the spatial-development areas for public use in the nucleated settlements shall be determined in BGN or as a proportion of a base as shall be determined by the Municipal Council.
Article 68. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) During the course of the year, it shall be inadmissible to revise the manner of determination and the amount of the household waste fee as adopted by the Municipal Council.
Article 69. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) The fee shall be payable according to a procedure established by the Municipal Council
(2) The municipality shall notify the persons under Article 64 of the fees due for the relevant period and of the time limits for payment.
Article 70. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 71. (Last amendment – SG No. 153/1998) No fee shall be charged for:
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) household waste collection and household waste removal, where the service is not provided by the municipality;
sanitation of the spatial-development areas for public use: where the service is not provided by the municipality;
safe disposal of household waste and maintenance of sanitary landfills for household waste and other facilities for safe disposal of household waste: where no such are available.
Fees for Use of Retail and Wholesale Markets, Sidewalks, Squares, Street Roadways, Fairs and Grounds Assigned to Other Uses
Article 74. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 75. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 76. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 77. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 78. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 79. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) The fees shall be paid upon the issuance of a license for the period specified in the said license.
Article 80. The municipal authority, which has issued a license for use of space, may revoke the said license where the space is not used for the assigned purpose, where the space is not used by the licensed user, or where public needs so require.
Fees for Creches, Kindergartens, Specialized Institutions Providing Social Services, Camps and Other Municipal Social Services
(Last Title amendment – SG No. 105/2008, in force as of 01.01.2009)
Article 81. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) Monthly fees shall be charged from the parents or tutors of the attendees for attendance of creches and kindergartens.
Article 82. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 83. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 84. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) (Last amendment – SG No. 119/2002, in force as of 01.01.2003) For attendance of schoolchildren’s camps, a fee shall be charged per day in an amount as determined by the Municipal Council according to Articles 7, 8 and 9 herein.
Article 85. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) (Last amendment – SG No. 119/2002, in force as of 01.01.2003) Any schoolchildren who use dormitories shall pay a monthly fee in an amount as determined by the Municipal Council according to Articles 7, 8 and 9 herein.
Article 86. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) Any user of municipal social services shall pay a monthly fee to an amount equivalent to the relevant actual upkeep per person.
(2) The actual upkeep per person shall include the monthly costs of food, bedding and clothing, detergents and sanitary materials, food transportation costs, as well as the portion of the common costs of electric current and heat power, water supply, sewerage and household waste disposal, but excluding the donations, legacies and devices of any resident and non-resident natural and legal persons.
Article 87. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) (1) The fee due shall be deducted from the personal income of the resident or beneficiary.
(4) (Repeal – SG No. 119/2002, in force as of 01.01.2003).
(5) (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 88. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 89. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 91. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) For accommodation at an alcohol detoxification establishment or premises, a fee shall be charged per day.
Article 92. (Last amendment – SG No. 153/1998) The fees under this Section shall be charged and collected by the office holders at the relevant establishments and shall be credited to revenue of the municipal budget not later than the 10th day of the month next succeeding the month for which such fees are due, and the fees under Article 86, not later than the 25th day of the month succeeding the month for which fees are due.
(Repeal – SG No. 98/14.12.2010, in force as of 01.01.2011)
Article 93. (Repeal – SG No. 98/14.12.2010, in force as of 01.01.2011).
Article 93a. (Repeal – SG No. 98/14.12.2010, in force as of 01.01.2011).
Article 94. (Repeal – SG No. 98/14.12.2010, in force as of 01.01.2011).
Article 95. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 96. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 97. (Repeal – SG No. 98/14.12.2010, in force as of 01.01.2011).
(Repeal – SG No. 70/2008)
Articles 98 – 103 (Repeal – SG No. 70/2008).
Article 107. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) The amount of technical service fees is hereby set as follows;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for issuance of a design plat for a real property;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for issuance of a design plat for a real property specifying the building development manner;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for re-certification of design plats after the lapse of six months since the issuance thereof;
for marking of a building line and elevation:
(a) (Repeal – SG No. 119/2002, in force as of 01.01.2003);
(b) (Repeal – SG No. 119/2002, in force as of 01.01.2003);
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for issuance of a certificate of facts and circumstances regarding regional and urban planning;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for certification of transcripts of documents and of copies of plans and the documentation appertaining thereto;
(New – SG No. 119/2002, in force as of 01.01.2003) for issuance of a permit for placement of movable amenities for retail trade: stalls, kiosks, booths and other such;
(New – SG No. 119/2002, in force as of 01.01.2003) for issuance of a building permit, an overhaul permit and a remodeling permit for existing buildings and premises therein.
supplementation (correction) of an approved cadastral plan;
a letter to the court, petitioning the issuing of a writ of execution on claims under an effective appraisal;
certification of a construction work as unusable, a risk of spontaneous collapse, or harmful in terms of sanitation and hygiene, when the specialized commission ascertains the existence of such conditions;
condemnation of real properties for construction purposes and indemnification of the title holders;
modification and revocation of an effective order of condemnation and indemnification and reappraisal of a condemned immovable;
determination of indemnities for real properties adjoinable to a parcel of land regulated under a yard regulation plan and for infrastructure work;
provision of oral information on the cadastral, regulation and urban-planning status of real properties;
provision of advance information on matters concerning technical services.
Article 110. (Last аmendment, SG No. 119/2002, in force as of 01.01.2003) (1) The following fees shall be charged for provision of registrar services:
(Last аmendment, SG No. 119/2002, in force as of 01.01.2003) for issuance of a certificate of succession;
(Last аmendment, SG No. 119/2002, in force as of 01.01.2003) for issuance of a certificate of identity of names;
(Last аmendment, SG No. 119/2002, in force as of 01.01.2003) for issuance of a certificate of non-entry of a birth record or a death record;
(Last аmendment, SG No. 119/2002, in force as of 01.01.2003) for issuance of a replacement of a birth certificate, a civil marriage certificate, as well as for re-issuance of an abstract of a death record;
(Repeal – SG No. 119/2002, in force as of 01.01.2003);
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for issuance of a certificate of marital status;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for issuance of a certificate of kinship;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for address registration and/or issuance of certificates of permanent or current address;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for authentication of an affidavit of invitation to a visit the Republic of Bulgaria of a foreigner;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for authentication of an affidavit of invitation to a private visit to the Republic of Bulgaria to a non-resident person whereof one or both parents are of Bulgarian descent;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for legalization of civil registration certificates intended for submission abroad;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for any other types of certificates issued as requested;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for transcripts of documents.
entry of a birth record and issuance of an original birth certificate;
entry of a civil marriage record and issuance of an original civil marriage certificate;
entry of a death record and issuance of an abstract thereof;
any entries, supplementary entries and corrections in the civil registration records;
creation of tutorship and appointment of a curator;
keeping of the population register;
recording a change of name in the civil status register;
issuance of a survivor benefit certificate.
Article 111. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) A fee shall be charged in respect of proceedings for accommodation of tenants, sale, exchange or creation of rights to municipal real properties.
Article 112. (Last amendment – SG No. 119/2002, in force as of 01.01.2003) A fee shall be charged for issuance of a certificate of ownership as required for sale of cattle.
Article 113. (Repeal – SG No. 95/2009, in force as of 01.12.2009).
Article 114. (Repeal – SG No. 95/2009, in force as of 01.12.2009).
Article 115. (New – SG No. 105/2006, in force as of 01.01.2007) A fee shall be paid for the issuance of certificates, where this is provided for in a law, and for certification of documents.
(Last аmendment – SG No. 87/2005, in force as of 01.01.2007)
Dog Position Fee
Article 116. (New – SG No. 87/2005, in force as of 01.01.2007) (1) For ownership of a dog, the owner shall pay an annual fee in the municipality within the territory whereof the said owner has his, her or its permanent address or registered office, as the case may be.
Article 117. (New – SG No. 87/2005, in force as of 01.01.2007) Within three months after acquisition of a dog, the owner thereof shall submit a declaration to the municipality exercising jurisdiction over the permanent address or the registered office of the said owner, as the case may be.
Article 118. (New – SG No. 87/2005, in force as of 01.01.2007) (1) The fee shall be paid annually, not later than the 31 March in the year for which the fee is due, or within one month after the date of acquisition of the dog, if the dog has been acquired after the 31 March. In respect of any dogs acquired during any current year, the fee shall be due in an amount equivalent to one-twelfth of the annual amount of the said fee for each month remaining until the end of the year, including the month of acquisition.
Article 119. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 120. (1) (Last amendment – SG No. 119/2002, in force as of 01.01.2003) A lump-sum fee for the lease of grave plots for a period exceeding eight years shall be charged as follows:
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) for a period of up to 15 years;
(Last аmendment – SG No. 119/2002, in force as of 01.01.2003) in perpetuity;
for use of family grave plots:
for undersize grave plots adjoined in accordance with the cemetery regulation plan: the proportionate part of the lease as set for the grave plot.
Fees for Physical Protection and Field Keeping of Agricultural Properties
Article 122. (Repeal – SG No. 109/2001, in force as of 01.01.2002).
Article 123. (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) Any person, who or which fails to submit a tax declaration under Article 14 herein in due time, or who fails to state or misstates any particulars or circumstances leading to underassessment of the tax or to exemption from tax, shall be liable to a fine of BGN 10 or exceeding this amount but not exceeding BGN 400 (if a natural person) or, if a legal person, to a pecuniary penalty of BGN 500 or exceeding this amount but not exceeding BGN 3,000, unless subject to a severer sanction.
(2) (Repeal – SG No. 98/14.12.2010, in force as of 01.07.2011).
(3) (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) Any person, who or which shall declare any false particulars and circumstances leading to reduction of or exemption from fee, will be liable to a fine of BGN 50 or exceeding this amount but not exceeding BGN 200 (if a natural person) or, if a legal person, to a pecuniary penalty of BGN 100 or exceeding this amount but not exceeding BGN 500.
Article 124. (1) (Last amendment – SG No. 153/1998) Any heir or legatee or a legal representative, who fails to submit a declaration under Article 32 in due time, or who fails to declare or declare incorrectly any property acquired by succession, is liable to a fine of BGN 10 or higher but not exceeding BGN 500.
Article 126. (Repeal – SG No. 119/2002, in force as of 01.01.2003).
Article 126a. (New – SG No. 110/2007, in force as of 01.01.2008) (1) Any person, who fails to submit a tax declaration under Article 61m or who submits any such return past the due date, shall be liable to a fine not exceeding BGN 500, unless subject to a severer sanction.
(2) Any person, who fails to state or who misstates any particulars or circumstances under Article 61m a return leading to underassessment of a license tax or to exemption from a license tax, shall be liable to a fine not exceeding BGN 1,000, unless subject to a severer sanction.
Article 127. (1) (Last amendment – SG No. 119/2002, in force as of 01.01.2003) For any failure to comply with the provisions of this Act other than in the cases covered under Articles 123, 124 and 125 herein, the offenders shall be liable to a fine of BGN 20 or exceeding this amount but not exceeding BGN 200 (if natural persons) or, if legal persons and sole traders, to a pecuniary penalty of BGN 100 or exceeding this amount but not exceeding BGN 500.
(2) (New – SG No. 109/2001, in force as of 01.01.2002) Default on payment of any taxes and fees under this Act shall not be treated as an administrative infraction.
Article 128. (Last amendment – SG No. 19/.2011, in force as of 08.03.2011) (1) (Last amendment – SG No. 100/2005, in force as of 01.01.2006) The written statements ascertaining any violations shall be drawn up by the municipal administration officers, and the penalty decrees shall be issued by the municipality mayor or by officials thereby authorized.
(3) (Last аmendment – SG No. 119/2002, in force as of 01.01.2003) The ascertainment of violations, the issuance, appeal against and execution of the penalty decrees shall follow the procedure established by the Administrative Violations and Sanctions Act.
(4) (Last аmendment SG – No. 100/2005, in force as of 01.01.2006) The proceeds from fines and pecuniary penalties under penalty decrees issued by a municipality mayors shall be credited in revenue to the municipal budget.
(5) (New – SG No. 98/14.12.2010, in force as of 01.01.2011) For minor administrative violations under this Act established in their execution may be imposed fines on offense from 10 to 50 leva on the place of violation. For the fine imposed a slip is issued containing information about the identity of the controller and the violator, the place and time when the violation took place, violated provisions and fine. Slip is signed by the inspection body and the violator that he agrees to pay the fine. The violator is given a copy to be able to voluntarily pay the fine. If the violator challenge the violation or refuses to pay the penalty for the violation an act for the establishment of an administrative violation is issued.
(6) (New – SG No. 19/2011, in force as of 08.03.2011) A slip, the fine under which has not been paid within 7 days after the date when the slip has been issued, shall be considered a penal decree in force and shall be submitted for collection.
1. (Last amendment – SG No. 102/2012, in force as of 01.01.2013) Within the meaning of this Act:
(Last amendment – SG No. 109/2001, in force as of 01.01.2002) “Enterprises” shall be the persons within the meaning given by the Accountancy Act.
“Main residence” shall be the real property serving to satisfy the housing needs of the individual and the members of the family thereof during the predominant part of the year.
“Family” shall be the spouses, as well as the children thereof who have not attained the age of 18 years and who are not married.
“Fair market value” shall be the price, net of taxes and fees, which would have been paid under the same terms for a similar real property or another thing between persons who or which are not connected. The amount of rebate or reduction shall be excluded from the market value.
(Last amendment – SG No. 105/2005) “Connected persons” shall be the persons within the meaning given by Item 3 of § 1 of the Supplementary Provisions of the Tax and Social-Insurance Procedure Code.
(Last amendment – SG No. 109/2001, in force as of 01.01.2002) “Household waste” shall be waste resulting from the life activities of people at home, yards, and at office, social and public buildings. Waste from distributive-trade establishments and accessory handicraft activities, enterprises, recreational and entertainment establishments shall be subsumed under household waste where not having the nature of hazardous waste and where, concurrently, the amount or composition thereof will not impede their treatment with household waste.
“Bulky household waste” shall be the household waste which, on account of the size or weight thereof, cannot be deposited in the receptacles provided for deposition of household waste, or presents difficulty upon loading.
“Household waste receptacles” shall be garbage containers, dust bins and litter bins provided in public places wherein household waste is deposited, as well as polyethylene bags for separated collection.
“Scheduled bus lines” shall be the transport services performed along a fixed route and according to a fixed schedule.
“Personal income” shall be all income of individuals with the exception of:
(a) (Last аmendment, SG, No. 41/2009, in force as of 01.07.2009) the assisted living supplement, paid to persons who have lost more than 90 per cent of the working capacity or type and stage of injury thereof and who are entitled to assisted living;
(b) (Last amendment – SG No. 105/2008, in force as of 01.01.2009) the sums which the residents of specialized institutions providing public services receive as remuneration in occupational therapy;
(d) (Last amendment – SG No. 105/2008, in force as of 01.01.2009) humanitarian donations to persons using the social services under the meaning of §1, pt. 6 of the additional provisions to the Social Assistance Act;
(e) (New – SG No. 119/2002, in force as of 01.01.2003) the lump-sum supplements paid to pensions by decision of the Council of Ministers.
(Last amendment – SG No. 106/2004, in force as of 01.01.2005) “Adjoining ground”, within the meaning given by Article 10 (3) herein, shall be the developed yard (the permissible building development as determined) excluding the developed surface area. In cases where no such ground has been determined according to the procedure required by the law, the developed surface area and the adjoining ground shall be presumed to equal 10 per cent of the surface space of the immovable.
(Repeal – SG No. 45/2002, in force as of 01.01.2002).
(Repeal – SG No. 106/2004, in force as of 01.01.2005).
(New – SG No. 119/2002, in force as of 01.01.2003) “Full amount of expenses” shall comprehend all expenses incurred by the municipality on provision of the services, including the relevant costs of: wages, salaries and social and health insurance contributions of the staff; cost of supplies, overhead costs, consulting; costs of management and control; costs of collection of the fee and other costs relevant to the formation of the amount of the fee, determined specifically by the Municipal Council.
(New – SG No. 119/2002, in force as of 01.01.2003) “Base” for assessment of the household waste fee shall be an objective parameter in value expression, on the basis of which the proportional fee is determined in per cent or per mille terms, or a physical parameter, on the basis of which the fee is determined per unit (e. g. BGN/person, BGN/cubic meters consumed water etc.).
(New – SG No. 119/2002, in force as of 01.01.2003) “Book value” shall be the value of the asset upon accounting recognition or the devalued/revalued value of the asset, where a valuation has been made after the initial accounting recognition.
(Last amendment – SG No. 103/2005, in force as of 01.01.2006) “Insured value” of a motor vehicle shall be the market price at which another property of the same type and quality can be purchased in lieu of the insured property at the time of issuance of the certificate of the insured value of the thing.
(New – SG No. 112/2003, in force as of 01.01.2004) “Value assessed according to accounting data” under Item 6 of Article 33 (1) herein shall be the balance-sheet value of the assets net of the balance-sheet value of the liabilities of the enterprise.
(New – SG No. 106/2004, in force as of 01.01.2005) “Lots” shall be the lots as defined within the meaning given by Item 2 of § 5 of the Supplementary Provisions of the Spatial Development Act.
(Repeal – SG No. 105/2008, in force as of 01.01.2009)
(New – SG No. 110/2007, in force as of 01.01.2008) “Turnover”, for the purposes of levy of a license tax, shall be the sum total of all sales (of output, goods, services and other sales) from economic activity effected during the year, less the value added tax and/or the excise duties, in the cases where the persons are registered under the Value Added Tax Act and/or are obligated to charge excise duty under the Excise Duties and Tax Warehouses Act.
(New – SG No. 110/2007, in force as of 01.01.2008) “Establishment”, for the purposes of levy of a license tax, shall be any place, premise and/or facility, including such in the open air, where an activity covered under Annex 4 hereto is carried out, including:
(New – SG No. 110/2007, in force as of 01.01.2008) “Workplace” shall be an adapted part of an establishment equipped for the performance of a specified type of activity or service by a single person.
(New – SG No. 110/2007, in force as of 01.01.2008) “Amusement arcade machines” shall be gambling slot-machines without prizes, intended for amusement and recreation, which allow a specified time for use or play on the machine for the price of a game.
(New – SG No. 110/2007, in force as of 01.01.2008) “Collective tourist accommodation establishments” and “supplementary tourist accommodations” shall be the respective tourism establishments referred to in Items 1 and 2 of Article 3 (3) of the Tourism Act.
(New – SG No. 110/2007, in force as of 01.01.2008) “Net selling space” shall be the space in the relevant distributive trade establishment, including the stands, which is accessible to customers.
(New – SG No. 110/2007, in force as of 01.01.2008) “Mass-catering and entertainment establishments” shall be the respective tourism establishments referred to in Item 3 of Article 3 (3) of the Tourism Act.
(New – SG No. 110/2007, in force as of 01.01.2008) “Refreshment bars, kiosks and caravans” shall be drinking establishments serving a limited range of mostly prepackaged goods, cold and hot snacks, bakery products and sugar confectionery, beer, hot and soft drinks, and a limited range of alcoholic drinks.
(New – SG No. 110/2007, in force as of 01.01.2008) “Piece of equipment”, in connection with the application of Item 35 of Annex 4 hereto, shall be each particular device (machine) which is used directly in the activity (a washing machine, an ironing press, a drying machine and other such).
(New – SG No. 105/2008, in force as of 01.01.2009) “Specialized institutions providing social services” are those under the Social Assistance Act.
33. (New – SG No. 105/2008, in force as of 01.01.2009) “Medical – Social Care for Children Houses” are those within the meaning of the Healthcare Institutions Act.
(New – SG No. 98/14.12.2010, in force as of 01.01.2011) Accommodation overnight is the night spent in means of shelters and places of accommodation under the Tourism Act.
35. (New – SG No. 102/2012 г. in force as of 01.01.2013) „ Electrical automobiles” shall be motor cars by virtue of § 6, item 12, littera „а” of the Additional Provisions of the Road Traffic Act which use motor with complete electric charge and do not have internal combustion engine.
2. (Last amendment – SG No. 103/1999, in force as of 01.01.2000) (1) (Last amendment – SG No. 103/1999, in force as of 01.01.2000) Any taxable person under Article 11 submits a tax declaration on each real property to the municipality where the property is located through the municipality of residence of the person not later than the 31st day of May 1998.
(2) (Last аmendment – SG No. 103/1999, in force as of 01.01.2000) Any individuals, who have no place of residence within the territory of the Republic of Bulgaria, shall submit a tax declaration to the Sofia Regional Tax Directorate.
(3) Any individuals, who submit a tax declaration on or before the 31st of March 1998, shall enjoy an additional rate rebate of 5 per cent of the amount of the immovable property tax due for 1998.
3. (Last аmendment – SG No. 105/1998, in force as of 08.08.1998) (1) (Last amendment – SG No. 105/1998, in force as of 08.08.1998) Individuals shall pay the immovable property tax and the household waste fee for 1998 as follows: 50 per cent not later than the 30th day of September, 25 per cent not later than the 31st day of October, and 25 per cent not later than the 30th day of November.
(2) (Last аmendment – SG No. 105/1998, in force as of 08.08.1998) Any individuals who have paid the entire amount of the immovable property tax and household waste fee due for 1998 not later than the 30th day of September shall enjoy a rate rebate of 5 per cent. The same rate rebate shall apply to any individuals who have received a notice after the said date if they pay the entire amount of the immovable property tax and household waste fee within 30 days after receipt of the said notice. No penalty interest shall be chargeable within the same time period.
3a. (New – SG No. 12 /2009, in force as of 13.02.2009) (1) All traders who have filed the application under par. 4a of the Value added tax act are levied with patent tax from 1.01.2009. The declaration under art. 61n shall be filed by 1.04.2009.
(2) The first patent tax installment shall be paid in by 1.04.2009.
(3) The traders who have prepaid the annual patent tax within the term specified by par. 2 receive a 5 per cent discount.
4. This Act shall furthermore apply, if extending a more favourable treatment, in respect of any succession which has opened prior to the entry thereof into force, should a declaration have been submitted within the time limit established under Article 32 herein but no inheritance tax has been charged on the succession.
4a. (New – SG, No. 41/2009, in force as of 01.07.2009) The regulations of this act for individuals with diminished labour efficiency from 50 to 100 per cent are also applicable for the individuals with type and degree of damage/disability from 50 to 100 per cent which is specified/set by a valid decision, adopted by a competent body.
4b. (New – SG No. 19/2011, in force as of 08.03.2011) For pending procedures, which have not been finalized until 31 December 2010, including procedures to establish, secure or collect local taxes, the rules existing until this date shall continue to apply.
11. Upon issuance of a registration card of any motor vehicle, the Ministry of the Interior shall record the engine power in kilowatts (horse powers) in the said card.
12. This Act shall enter into force on the 1st day of January 1998 and repeal the 1951 Local Taxes and Fees Act
(Repeal – SG No. 109/2001, in force as of 01.01.2002)
(Last аmendment – SG No. 98/14.12.2010, in force as of 01.01.2011)
Article 1. The tax value of real estates is determined in BGN and represents a sum total of the calculated values of the separate items.
Article 2. The real property or parts thereof shall be valued ignoring the influence of any restrictive covenant or encumbrance thereon.
Article 3. (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) (1) (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) The assessed value shall be determined by the officers of the municipal administration where the property is located within two weeks after submission of an application completed in a standard form.
(2) (New – SG No. 100/2005, in force as of 01.01.2006) A tax assessment certificate shall be issued for the purposes of levy of inheritance tax and tax on acquisition of property, for determination of the stamp duties and notary fees in the proceedings under the Code of Civil Procedure and in other cases provided for by the law.
(3) (Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011) When a tax application of property tax on real estate is not filed or changes has occurred in the declared characteristics, the request is accompanied by a declaration form. When a certificate of tax assessment under construction is claimed, to the request applies a written statement of the municipal (district) administration is enclosed, certifying the degree of completion of the construction, issued not earlier than 3 months before the date of request.
(4) (Last Amendment – SG No. 105/2006, in force as of 01.01.2007) Any tax assessment certificates, issued until the 30th day of June in the relevant current year in pursuance of Article 264 (1) of the Tax and Social-Insurance Procedure Code, shall be valid until the said date, and any tax assessment certificates issued after the said date and until the end of the current year shall be valid until the end of the said current year. Where the tax liabilities in respect of the immovable have been paid for the full year and this circumstance has been entered in the certificate, the said certificate shall be valid until the end of the relevant current year regardless of the date of issue of the said certificate. Any tax assessment certificates on undeveloped agricultural and tracts shall be valid until the end of the relevant current year.
Tax Valuation of Buildings
Article 4. The assessed value of any building or part of buildings shall be arrived at proceeding from the base tax value per square meter, adjustment coefficients and space using the following formula:
AV is the assessed value in BGN;
BV is the base tax value per 1 square meter in BGN;
S is the space of the building or of part thereof in square meters.
Article 5. (1) The base tax value (BV) shall be determined per square meter depending on the structure and type of the item.
BN brick nogged timber-framed structure
SS semi-solid structure
S1 solid structure without reinforced-concrete members or of prefabricated asbestos-cement or other panels (bungalows), solid with partial use of reinforced-concrete members
S2 solid, large-panel
S3 solid with bearing brick walls and entirely cast-in-situ or prefabricated reinforced-concrete floor structures, solid or prefabricated skeleton and framed structure, lift-slab structure, large-panel and sliding forms, skeleton-beamless structures, special structure (steel etc.)
(3) The base tax value is determined in BGN per square meter according to Table 2.
Structure Residential buildings Non-residential buildings
BN 4.40 3.70 4.80
SS 7.50 6.40 8.20
S1 11.00 9.40 12.10
S2 14.00 12.00 15.40
S3 17.00 14.50 18.70
(4) Applicable to the following items within condominium project buildings, the base tax value shall be determined as a percentage of the base tax value of flats, as follows:
maisonettes and studios: 100 per cent;
garages: 80 per cent.
(5) Applicable to the following items located on housing construction grounds, the base tax value shall be determined as a percentage of the base tax value of houses, as follows:
garages: 85 per cent;
stables, barns, sheds with surrounding walls and other such: 60 per cent;
sheds without surrounding walls: 40 per cent.
(6) Applicable to the following non-residential items, the base tax value shall be determined as a percentage of the base tax value of non- residential buildings, as follows:
garages and warehouses: 80 per cent;
sheds with surrounding walls: 60 per cent;
(7) Any self-contained items within the common parts of the building shall be valued separately.
(8) The value of the indivisible interests in the common parts of the building shall be included into the base tax value.
Article 6. (1) The coefficient of location (Cl) shall be determined according to Table 3 or 4 and the location of the building:
the coefficient of location shall be determined according to Table 3 in respect of all buildings with the exception of manufacturing and farm buildings; where the zones within the nucleated settlement and/or the grades of the country-house zones have not been established, the coefficients under columns 7 and 10 shall apply;
(Last аmendment, SG No. 105/2008, in force as of 01.01.2009)
Within construction areas Outside construction areas Villa zone
I II III IV V Category 1 Category 2
Sofia 93.6 74.9 63.2 42.1 28.1 25.7 23.4 65.5 37.4
Varna 88.9 70.2 56.2 42.1 28.1 25.7 23.4 60.8 32.8
Burgas 67.9 58.5 51.5 35.1 23.4 21.1 18.7 44.5 23.4
Stara Zagora 63.2 53.8 44.5 33.9 23.4 21.1 18.7 44.5 23.4
Plovdiv 58.5 49.1 37.4 32.8 23.4 21.1 18.7 37.4 23.4
I, Group 1 49.1 37.4 30.4 23.4 21.1 18.7 16.4 28.1 21.1
I, Group 2 31.5 22.5 15.8 11.3 0.0 9.0 6.8 13.5 11.3
II Category 21.6 13.0 10.8 8.6 0.0 6.5 5.4 8.6 6.5
III Category 11.9 8.6 6.5 0.0 0.0 5.4 4.3 6.5 5.4
IV, V Category 6.5 4.3 0.0 0.0 0.0 4.3 3.2 5.4 4.3
VI, VII, VIII Category 3.2 0.0 0.0 0.0 0.0 2.4 2.2 2.8 2.6
applicable to distributive trade establishments, the coefficient of location under Table 3 shall be increased by 40 per cent. “Distributive- trade establishment” means a store, a drugstore, a kiosk, a booth, a wholesale warehouse, an automotive fuel filling station, a discotheque, a restaurant, a cafeteria, a patisserie, a public house, a beer hall, a tavern, a cafe, a hotel, a motel, and a gambling establishment;
the coefficient of location shall be determined according to Table 4 in respect of manufacturing and farm buildings and of appertaining office buildings located within the same property (parcel of land):
(Last аmendment, SG No. 105/2006, in force as of 01.01.2007)
Industrial Agricultural Industrial Agricultural
Sofia 23.4 16.4 17.3 10.8
Varna 22.2 15.7 16.4 10.4
Burgas 21.1 14.7 15.6 9.7
Stara Zagora 20.5 14.4 15.1 9.4
Plovdiv 19.9 14.0 14.7 9.1
I, Group 1 16.4 11.5 12.1 7.6
I, Group 2 14.0 9.9 10.4 6.5
II Category 11.7 8.2 8.6 5.4
III Category 7.0 4.9 5.2 3.2
IV, V Category 4.7 3.3 3.5 2.2
VI, VII, VIII Category 2.3 1.6 1.7 1.1
(a) “manufacturing (industrial manufacturing) works” means works used for manufacturing purposes, including generation and distribution of steam, compressed air and gases, generation, transmission and distribution of electricity, pumping stations and water-treatment plants, hangars, garages, depots, warehouses and sheds for storage of industrial output;
(b) “farm works” means buildings for livestock breeding and poultry breeding, buildings for crop husbandry, artificial insemination stations, incubator houses, feed preparation rooms, veterinary filters, warehouses and sheds for storage of farm produce, silos and incinerators;
(c) “buildings of favourable location” are such that satisfy the following conditions more than 50 per cent: the building is located within the settlement limits; in proximity (within 1 km) to the national road network, railway stations and maritime or river ports; self-contained production (industrial, commercial and agricultural) zones.
(2) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) The coefficient of location referred to in Paragraph (1) shall be increased by 50 per cent applicable to national resorts and the country-house zones therewith, as well as applicable to country-house zones within 10 km from the coast line, with the exception of Varna, Burgas, the Borovets resort complex, the Dyuni resort complex, the Elenite resort complex, the Sunny Beach resort complex, and the nucleated settlements listed under Paragraph (5).
(3) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) The coefficient of location referred to in Paragraph (1) shall be increased by 20 per cent applicable to resorts of local importance and to the country-house zones therewith with the exception of the nucleated settlement listed under Paragraph (5).
(4) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) The grade of the nucleated settlement shall be determined by the Uniform Classifier of Political and Territorial Units (EKATTE), endorsed by Council of Ministers Decision No. 565 of 1999 (State Gazette No. 73 of 1999), with the exception of Varna, Burgas, Stara Zagora, Plovdiv and the nucleated settlements listed under Paragraph (5).
(5) (New – SG No. 100/2005, in force as of 01.01.2006) The following nucleated settlements shall be grouped in Grade I (One):
Group 1: Blagoevgrad, Veliko Tarnovo, Kurdjali, Pernik, Pleven, Ruse, Sliven, Haskovo, Shumen, Bansko, Nesebar, Sozopol;
Group 2: Vidin, Vratsa, Gabrovo, Dobrich, Lovech, Montana, Pazardjik, Silistra, Semolina, Regard, Targovishte, Yambol, Aitos, Karnobat, Nova Zagora, Sevlievo, Harmanli, Troian, Panagyurishte, Peshtera, Asenovgrad, Radomir, Samokov, Kazanluk, Radnevo, Chirpan, Popovo, Kozlodui, Kranevo, Balchik, Byala (Varna Region), Velingrad, Kyustendil, Sandandski, Kiten, Obzor, Pomorie, Primorsko, Sveti Vlas, Hissaria, Tsarevo.
(6) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) “Country-house zone” means a country-house zone with approved development and regulation plans.
(7) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) The boundaries of the zones within nucleated settlements and the grades of the country-house zones shall be determined by resolution of the Municipal Council. Until passage of such resolution, the zones and grades shall apply as established by an order of the Municipality Mayor.
Article 7. The coefficient of infrastructure (Ci) shall be arrived at by adding to 1 the value of the components under Table 5:
Component Value of components
available not available not available in building, available in neighbourhood
A. Running water supply 0.0 -0.05 -0.03
B. Sewer system 0.0 -0.05 -0.03
C. Electric power supply 0.0 -0.07 -0.05
D. Telephone communications 0.0 -0.02 -0.02
E. Central heating and hot-water supply +0.06 0.00 0.00
“street network” means streets with permanent pavement;
where the building is not connected to the electric power supply, water-conduit and sewer networks but the relevant infrastructure has been built in the neighborhood, these components shall be presumed to have the value under column 4. “Neighborhood” means part of a nucleated settlement delimited by record street lines (or streets, where there is no approved regulation plan), even where the facilities are located within the limits of the streets. The coefficient under column 4 shall furthermore apply in the valuation of a part of a building, i. e. if the item has no built infrastructure but such infrastructure is available within the building.
Article 8. (1) The coefficient of individual characteristics (Cc) shall be arrived at by adding to 1 the following adjustments:
cc1 is an adjustment for height location of items in residential and predominantly residential buildings:
Item located on Adjustment (cc1)
in buildings of six and more stories without elevator In any other buildings
non-residential flats non-residential flats
2. Second to fifth floor -0.03 +0.03 0.00 +0.03
3. Sixth and upper floor -0.10 -0.03 -0.08 0.00
(a) where the items covered under Item 1 are located on the uppermost floor of a building of two and more stories, the adjustment cc1 shall be reduced by 0.05;
(b) applicable to studios, garages, basements and attics, the adjustment cc1 shall be nil;
cc2: adjustment for physical condition of the item:
Physical condition Value of cc 2
No interior overhaul for more than 20 years -0.05
Bad physical condition From -0.10 to -0.60
(a) “bad physical condition” means damage caused by natural disasters, accidents and other such, as a result whereof the physical condition of the item has deteriorated materially; the value of the adjustment shall be ascertained after inspection and drafting of a memorandum describing the damage;
cc3: adjustment for improvements of items:
Type of improvement Value of cc 3
A. Heating system 0.00 0.04
B. Air conditioning system 0.00 0.06
C. De luxe or aluminium joinery units 0.00 0.04
D. Sound proofing or heat insulation 0.00 0.03
E. Roofing 0.00 0.03
F. Ornaments and facings 0.00 0.02
(a) “heating system” means private heating, under floor and radiant wall heating;
(b) “air conditioning system” refers to a system which is durably affixed to the building;
(c) “roofing” means de luxe improvements: a special roof structure, sheeting and insulations;
(d) “ornaments and facings” refers to de luxe interior and exterior ornaments, mosaics, facings, panels etc.
Article 9. (1) The coefficient of height (Ch) shall be arrived at in respect of any distributive-trade establishment, manufacturing or farm work, where the floor height exceeds 4 meters, using the following formula:
Ch = (H – 3) 0.05
where H is the actual floor height in meters, accurate to 0.5 meter.
(3) Applicable to any other item, the coefficient shall have a value of 1.
Article 10. (Last amendment – SG No. 153/1998) (1) (Last amendment – SG No. 153/1998) The coefficient of wear and tear (Cw) shall be arrived at using the following formula:
Cw = (100 – (NY – 5) x PC)/100
NY is the number of years which have lapsed between the completion of the building and the moment of valuation (integral number);
PC is the annual rate of wear and tear of buildings by type of structure in percentage terms:
Structure code Annual rate of wear and tear (%)
BN 1.0
(2) Until the fifth year after completion of the building, the coefficient shall have the value of 1.
(3) The coefficient of wear and tear may not be less than 0. 65 applicable to any building or part thereof of brick nogged timber framed or semi-solid structure, less than 0.75 applicable to S1 and S2, and less than 0.85 applicable to S3.
Article 11. (1) The space (S) (gross area, gross floor area) of any building or part thereof shall represent the entire space enclosed between: the outer surface of the exterior walls and/or imaginary vertical planes equidistant from the surfaces of the interior walls (applicable to rooms); the outer surface of the exterior wall and/or of the parapet wall (applicable to open space with side closure); the horizontal projection of the contour of the roofing structural member (applicable to roofed open space without side closure); the outer surface of the exterior walls and parapet walls (applicable to a floor of a building, a condominium project building, or a section of a building).
thirty per cent of the gross area thereof, where adjoining residential items;
sixty per cent of the gross area thereof, where adjoining non-residential items.
(3) The space as arrived at under Paragraph (2) shall be added to the space of items which the basements or attics adjoin.
(4) Where any basement or attic must be valued as self-contained items, the space arrived at according to Paragraph (2) shall qualify as the space.
Article 12. (Last amendment – SG No. 100/2005, in force as of 01.01.2006) (1) Any construction in progress shall be valued according to completed construction and erection work as percentage of the assessed value of the building as designed, as follows:
(Last amendment – SG No. 100/2005, in force as of 01.01.2006) up to grade level: 37 per cent;
(Last amendment – SG No. 100/2005, in force as of 01.01.2006) up to rough construction work: 63 per cent;
(Repeal – SG No. 100/2005, in force as of 01.01.2006).
(2) The assessed value of any self-contained item within an unfinished building shall be part of the assessed value of the said unfinished building corresponding to the proportion between the gross floor area of the item (including indivisible interests in the common parts of the building) and the gross floor area of the building as designed.
Tax Valuation of Land within Development Limits, Developed Yards and Land outside Development Limits (Excluding Agricultural Land)
Article 13. (1) The assessed value of any land tract within development limits, country-house zones, developed yards (developed sites outside development limits) and of any land outside development limits (excluding agricultural land) shall be arrived at proceeding from the base tax value per square meter, adjustment coefficients, surface area, and the tax value of improvements using the following formula:
AV is the calculated value in BGN;
SL is the surface area of the land, inclusive of the floor area, in square meters;
(2) The assessed value of aquatic areas, mines, quarries, forest-stock land tracts and other such items shall be determined depending on the location and status thereof.
Article 14. (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) (1) The base tax value of land shall be BGN 0.80 per square meter.
(2) The base tax value per 1 square meter of any undeveloped site within the development limits of nucleated settlements, as designated by a detailed urban-development plan, shall be 125 per cent of the base tax value referred to in Paragraph (1).
(3) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) The base tax value of any land within the development limits of nucleated settlements of Grade IV, V, VI, VII and VIII shall be increased as follows:
by 10 per cent, where located within 20 km from a nucleated settlement of Grade Zero or One;
by 5 per cent, where located within 15 km from a nucleated settlement of Grade Two.
(4) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) The base tax value of any land located in a country-house zone within 10 km from the coastline, a national resort or a country-house zone therewith shall be increased by 50 per cent, with the exception of Varna, Burgas, the Borovets resort complex, the Dyuni resort complex, the Elenite resort complex, the Sunny Beach resort complex, and the nucleated settlements listed under Article 6 (5) herein.
(5) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) The base tax value of any land in a resort of local importance and in a country-house zone therewith shall be increased by 20 per cent with the exception of the nucleated settlements listed under Article 6 (5) herein.
Article 15. The coefficient of infrastructure (Ci) shall be arrived at by adding to 1 the value of the components under Table 10:
Available not available not available in property, available in area
where the property is not connected to the electric power supply, water-conduit and sewer networks but the relevant infrastructure has been built in the area, these components shall be presumed to have the value under column 4. “Area” means part of a nucleated settlement (settlement is the entire territory delimited by the land-use area boundary) bounded by streets (roads), even where the facilities are located within the limits of the streets.
Article 16. (1) The coefficient of spatial-development zone (Cz) shall be determined depending on the assigned use of the ground according to the detailed urban-development plan, as follows:
central zone, Cz = 1.10;
manufacturing, predominantly manufacturing and specifically manufacturing zones, Cz = 0.90, and land occupied by farmsteads, Cz = 0.80;
any other zone (residential, public service, parks, green spaces, sports facilities and other such), Cz = 1.00.
(2) The coefficient under Paragraph (1) shall have the value applicable to any land outside the development limits of the nucleated settlement and applicable to any land within an unzoned settlement.
Article 17. The coefficient of building development (Cd) shall be determined in the following manner:
applicable to a degree of building development not exceeding 40 per cent, as well as to undeveloped land, the said coefficient shall have the value of 1. The degree of building development shall be arrived at by dividing the floor area by the area of the property (parcel of land);
applicable to a degree of building development exceeding 40 per cent, the following formula shall be used:
Cd = 2 – 1. 01 (DB-35)
applicable to a degree of building development equal to 100 per cent, Cd = 0.10;
the coefficient shall be calculated to two-place accuracy.
Article 18. (1) The tax value of improvements (VI) shall represent a sum total of the assessed values of the individual improvements.
(2) The assessed value of each improvement shall be arrived at by multiplying the quantity thereof by the following values:
applicable to de luxe surfacing (excluding ordinary mosaic, concrete and clay and other flagging): BGN 35.00 per square meter;
applicable to solid fences (brickwork, concrete, metal, mixed) and retaining walls: BGN 8.00 per square meter (length by height);
applicable to permanently paved sports grounds: BGN 15.00 per square meter;
applicable to swimming pools durably affixed to the ground: BGN 23.00 per cubic meter;
applicable to parking lots for public use, per square meter:
Tax Valuation of Agricultural Land
Article 19. (Last amendment – SG No. 109/2001, in force as of 01.01.2002) (1) The assessed value of agricultural land shall be arrived at proceeding from the base tax value per square meter, varying by the manner of permanent land use and the grade, the coefficient of location and the space, using the following formula:
SL is the space of the land in square meters.
(2) The assessed value of forests occupying agricultural land shall be determined according to the procedure established for agricultural land occupied by permanent crops.
(3) Where forest-stock land has to be valued, the said land shall be valued as forests occupying agricultural land.
(4) (New – SG No. 109/2001, in force as of 01.01.2002) The assessed value of the types of forest- stock land shall be arrived at by means of equalization of the site type of the forest-stock land to the grade of agricultural land according to the following table:
Grade of agricultural land Forest site type Prevailing characteristics Forest zone, richness and moisture
III 3, 5, 7, 90, 92, 93, 106 Flood plain and riparian, rich I-1, CD-23
IV 4, 8, 9, 6, 52, 53, 69 Flood plain and riparian, leaner
V 10, 14, 16, 37, 40, 41, 42, 44, 46, 54, 62, 73, 74, 76, 77, 78, 79, 81, 82, 84, 105, 111, 112, 114, 116, 118, 136 Rich mountain CD-23
VI 1, 2, 11, 12, 13, 17, 18, 20, 22, 24, 25, 27, 29, 30, 31, 34, 35, 38, 43, 45, 47, 51, 55, 56, 58, 59, 60, 63, 64, 65, 67, 68, 70, 71, 72, 80, 83, 85, 86, 87, 94, 95, 97, 98, 99, 100, 101, 102, 104, 107, 109, 110, 113, 115, 117, 119, 121, 124, 125, 127, 133, 135, 140, 141, 142, 144, 145 Rich valley, leaner mountain 10*I I-21
VII 21, 23, 26, 28, 32, 33, 36, 61, 66, 75, 108, 120, 122, 128, 131, 138, 139, 143, 146, 147 Leaner valley 5*AB-1, 2, BC-12,
VIII 15, 19, 48, 50, 57, 89, 96, 137 Dry non-lean, certain high-mountain 2*Ib-12,
IX 49, 88, 126, 129, 148, 149, 150 Dry and lean, certain high-mountain 4* A-1, 1*I, II B-12,
X 130, 103, 123, 132, 134 Very dry and lean A-01
* – forest site;
A – very lean land; B – lean; C – medium rich; D – rich;
The numerals: 0 – very dry; 1 – dry; 2 – fresh, and 3 – wet.
Article 20. The base tax value (BV) shall be determined in BGN per square meter of agricultural land depending on land classification and the manner of permanent use:
where not under irrigation according to the following table:
Manner of permanent use Base tax value by category (BGN per square metre)
I II III IV V VI VII VIII IX IX
Permanent crops 0.338 0.306 0.270 0.234 0.180 0.147 0.090 0.063 0.039 0.014
Fields 0.188 0.168 0.147 0.129 0.098 0.081 0.050 0.035 0.023 0.009
Lawns 0.122 0.111 0.098 0.084 0.066 0.054 0.032 0.023 0.014 0.005
Pastures 0.072 0.066 0.059 0.050 0.039 0.032 0.018 0.014 0.008 0.003
where under irrigation: the base tax value under Item 1, multiplied by 1.20.
Article 21. (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) The base tax value of agricultural land shall be adjusted by a coefficient of location (Cl), which shall be arrived at by adding to 1 the following adjustments (Cl = 1 + c1 + c2 + c3):
an adjustment for location in respect of the development limits of the nucleated settlement, in the land-use area whereof the property is located (c1):
Distance from development limits of settlement (km) c1
abut +0.25
under 1 +0.15
from 3 to 6 -0.10
from 6 to 8 -0.15
over 8 -0.20
adjustment for location in respect of the permanently paved road network (c2):
Distance from road network (km) c2
Next to road network +0.10
under 1 0.00
over 1 -0.10
(Last аmendment – SG No. 100/2005, in force as of 01.01.2006) adjustment for the grade of the nucleated settlement, in the land-use area whereof the property is located (c3):
(Last amendment – SG No. 100/2005, in force as of 01.01.2006)
Grade of settlement in land-use area where property is located c3
Zero +0.30
I +0.20
II +0.15
III +0.10
VI, VII and VII -0.10
Tax Valuation of Building Right
Article 22. (Last amendment – SG No. 153/1998) The assessed value of any building right (AVBR) shall be determined in Bulgarian lev terms, using the following formula:
GFA is the gross floor area of the building in square meters;
BV is the base tax value depending on the structure and assigned use of the building. Should the structure be unknown, S2 shall be presumed. The prevailing assigned use (over 50 per cent) shall apply;
Ci is a coefficient of infrastructure, determined according to Section IV; upon creation of a building right affecting agricultural land, Ci shall be determined in an identical manner;
Cp is a coefficient accounting for the period where for the right has been created, displayed to the third decimal place.
Cp = (1 – 1.05-n) where “n” is the number of years where for the right has been created. Where n is greater than 100 years, Cp shall be presumed to have the value of 1.
Article 23. (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) (1) The assessed value of any real right of use (AVRU) shall be determined in Bulgarian lev terms using the following formula:
AV is the assessed value in lev terms of the property or the part thereof affected by the right as created;
Cp = (1 – 1.05-n) where “n” is the number of years the right has been existing. The coefficient may not be grater than 0.900.
(2) Where the right of use is created for an indeterminate duration, the number of years where for the said right has been created shall be arrived at by subtracting the age of the user from 70 or, where there are multiple users, the age of the youngest user. Where the user is older than 70, the number of years shall be presumed to be 5.
(3) (New – SG No. 100/2005, in force as of 01.01.2006) Where a right of use of an enterprise is created for an indeterminate duration, the coefficient accounting for the period shall be 0.900.
(4) (Last аmendment – SG No. 100/2005, in force as of 01.01.2006) Where a current valuation of the right of use is required, the number of years “n” shall be determined as the residual period calculated at the date for which the valuation is required.
Article 24. The assessed value of a right of ownership, where a real right of use has been created, shall be reduced by the assessed value of the right of use for the residual period, calculated at the date for which the valuation is required.
Annex 3 to Article 55 (1)
(Repeal – SG No. 45/2002, effective 1.01.2002)
Annex 4 to Section IV of Chapter Two
(Last amendment – SG No. 98/14.12.2010, in force as of 01.01.2011)
Types of License Activities and Annual Amount of Tax
one- and two-star BGN 25 to BGN 250
(a) restaurants: one- and two-star BGN 1 to BGN 35
three-star BGN 6 to BGN 60
(b) fast-food outlets: one- and two-star BGN 1 to BGN 20
three-star BGN 3 to BGN 35
(c) drinking establishments, except such listed under letter (f): one- and two-star BGN 1 to BGN 20
three-star BGN 2 to BGN 35
(d) cafes and patisseries: one- and two-star BGN 1 to BGN 20
three-star BGN 3 to BGN 50
– lounge bars: two-star BGN 3 to BGN 50
three-star BGN 10 to BGN 84
– night clubs: two-star BGN 5 to BGN 63
three-star BGN 20 to BGN 98
(f) refreshment bars, caravans and kiosks (per establishment): BGN 75 to BGN 500
3. Retail trade on a net selling space of the establishment not exceeding 100 square meters: the tax shall be assessed per square meter of net selling space according to the location of the establishment: BGN 2 to BGN 20
BGN per parking space BGN 5 to BGN 200
5. Carpenter services: the tax shall be assessed according to the location of the establishment: BGN 50 to BGN 780
6. Tailor, currier, furrier and knitting services: the tax shall be assessed according to the location of the establishment: BGN 40 to BGN 840
7. Trade in, manufacture of, and services involving Articles of precious metals: the tax shall be assessed according to the location of the establishment: BGN 500 to BGN 2,500
8. Cobbler, hatter and milliner services: the tax shall be assessed according to the location of the establishment: BGN 40 to BGN 120
9. Metalworker services: the tax shall be assessed according to the location of the establishment: BGN 100 to BGN 910
10. Hairdresser and barber services, pet beauty parlour services: the tax shall be assessed per workplace according to the location of the establishment: BGN 60 to BGN 840
11. Typing and/or photocopying services: the tax shall be assessed per device according to the location of the establishment: BGN 180 to BGN 594
12. Cosmetic and tattooing services: the tax shall be assessed per workplace according to the location of the establishment: BGN 130 to BGN 900
13. Manicure and chiropody: the tax shall be assessed per workplace according to the location of the establishment: BGN 60 to BGN 420
14. Watchmaker services: the tax shall be assessed according to the location of the establishment: BGN 60 to BGN 390
15. Upholsterer services: the tax shall be assessed according to the location of the establishment: BGN 180 to BGN 520
16. Car washes; tire repairs, regulating and balancing: the tax shall be assessed according to the location of the establishment: BGN 190 to BGN 1,200
17. Car repair, panel-beating, car painting and other services for the technical maintenance and repair of motor vehicles: the tax shall be assessed according to the location of the establishment: BGN 280 to BGN 1,900
18. Repair of wiring and plumbing systems: the tax shall be assessed according to the location of the establishment: BGN 100 to BGN 560
19. Glazier services: the tax shall be assessed according to the location of the establishment: BGN 100 to BGN 700
20. Maintenance and repair of household appliances, devices, audio-visual equipment, air conditioners, repair of musical instruments: the tax shall be assessed according to the location of the establishment: BGN 47 to BGN 980
21. (Last amendmet – SG No. 98/14.12.2010, in force as of 01.01.2011) Video cassette or records in electronic format rental: the tax shall be assessed according to the location of the establishment: BGN 300 to BGN 3,250
22. Female and male escorts: the tax shall be assessed according to the location of the establishment: BGN 3,000 to BGN 6,440
23. Masseuses and masseurs: the tax shall be assessed according to the location of the establishment: BGN 500 to BGN 1,680
24. Clairvoyants, psychics and bioenergy therapists: the tax shall be assessed according to the location of the establishment: BGN 2,000 to BGN 5,600
25. Photographic services: the tax shall be assessed according to the location of the establishment: BGN 200 to BGN 1,040
26. Intermediation services for the purchase, sale, exchange and lease of real property: the tax shall be assessed according to the location of the establishment: BGN 100 to BGN 3,500
27. Leased public lavatories: the tax shall be assessed according to the location of the establishment: BGN 150 to BGN 420
28. Locksmith services, repair of locks, repair of handbags, book-binding services, repair of sewing machines: the tax shall be assessed according to the location of the establishment: BGN 50 to BGN 198
29. Repair of umbrellas, repair and recharging of lighters, repair of bicycles, chimney sweeping services: the tax shall be assessed according to the location of the establishment: BGN 50 to BGN 98
30. Pawn brokers: BGN 3,000 to BGN 28,000
31. Retail of newspapers, magazines, Bulgarian and translated literature: the tax shall be assessed according to the location of the establishment: BGN 30 to BGN 260
32. Repair of computers, computer and other electronic office automation (copiers, facsimile machines, printers, etc.): the tax shall be assessed according to the location of the establishment: BGN 300 to BGN 1,300
(a) amusement arcade machines and other games operated by coins or tokens: BGN 100 to BGN 198
(b) pinball, table tennis, darts, paintball and speedball, mini-basketball, bridge, backgammon: BGN 8 to BGN 26
(c) bowling and skittles, per alley, and billiards, per table: BGN 40 to BGN 140
34. Fitness centres and gyms: the tax shall be assessed according to the location of the establishment: BGN 1.50 to BGN 4 per sq m and BGN 300 to BGN 840 per fitness apparatus
35. Dry cleaning, laundry and pressing: the tax shall be assessed per piece of equipment according to the location of the establishment: BGN 133 to BGN 440
(a) flour mills: BGN 18 to BGN 36 per running centimeter of the length of the milling line;
(b) stationary animal-feed mills: BGN 600 to BGN 1,200
(a) pleasure boats BGN 750 to BGN 1,500 per piece;
(b) rowing boats BGN 450 to BGN 900 per piece;
(c) yachts BGN 900 to BGN 1,800 per piece;
(d) jetski BGN 900 to BGN 1,800 per piece;
(e) jeep-drawn mini-trains BGN 30 to BGN 60 per seat;
(f) horse-drawn cabs BGN 75 to BGN 150 per seat;
(g) water ski, water gliders and surfboards, paddle boats, including inflatable ones, water amusement games BGN 150 to BGN 300 per piece of equipment;
(h) snow ski (including skiing gear), ice skates, snowboards, sledges BGN 150 to BGN 300 per piece of equipment;
(i) merry-go-rounds, Ferris wheels, bumper cars, bicycles and rickshaws BGN 150 to BGN 300 per seat;
(j) toddler battery-propelled cars and motorbikes BGN 150 to BGN 300 per piece;
(k) shooting galleries BGN 300 to BGN 600 per shooting gallery
(a) mopeds, motorcycles BGN 200 to BGN 475
(b) other motor vehicles BGN 400 to BGN 950
39. Roadside assistance services for road transport vehicles: BGN 2,000 to BGN 4,000 per motor vehicle.
(a) combine harvester: BGN 330 to BGN 660;
(b) tractors, tractor trailers, self-propelled chassis and other self-propelled or self-powered machines: BGN 110 to BGN 220;
(c) attachments, mounted and stationary machines: BGN 11 to BGN 22.