Market and legal data for the vapour sector in Bulgaria

20th December 2024: Bulgaria: The 2023 State Budget increased the tax on nicotine-containing and nicotine-free e-liquids to BGN0.40 (€0.20) per ml from 1st January 2025.
10th December 2024: Bulgaria: The Ministry of Finance has presented the draft law on the 2025 State Budget, which envisages an increase in the tax on e-cigarettes. E-cigarettes, regardless of nicotine content, are currently taxed at BGN0.35 (€0.18) per ml, and this rate will increase to BGN0.45 (€0.23) per ml from 1st March 2025, to BGN0.48 (€0.25) per ml from 1st January 2026, to BGN0.54 (€0.28) per ml from 1st January 2027, to BGN0.60 (€0.31) per ml from 1st January 2028, and to BGN0.66 (€0.34) per ml from 1st January 2029. The bill needs to be approved by the National Assembly.
17th October 2024: Bulgaria: Tomorrow (18th October) is the last day to comment on the amendment to the Law on Excises and Tax Warehouses, which establishes a new definition of e-liquids, with or without nicotine, to eliminate ambiguities and divergent interpretations related to controlling the import, export and trade of products. The definition includes alkaloid nicotine or its salts, glycerol or propylene glycol or any mixture of them, and flavouring substances for the preparation of e-liquids.
20th September 2024: Bulgaria: The Ministry of Finance has opened for public comment an amendment to the Law on Excises and Tax Warehouses, which establishes a new definition of e-liquids, with or without nicotine, to eliminate ambiguities and divergent interpretations related to controlling the import, export and trade of products. The definition includes alkaloid nicotine or its salts, glycerol or propylene glycol and its mixtures, and flavouring substances for the preparation of e-liquids. Public comments can be sent online until 18th October.
9th September 2024: Bulgaria: Parliament has passed an amendment to the Child Protection Act in its second and final reading that extends the ban on sales of tobacco products to under-18s to include “products other than tobacco products”, which would include e-cigarettes without nicotine. Sales of nicotine-containing e-cigarettes to under-18s are already banned. The bill needs to be signed by the president before becoming a law.
1st August 2024: Bulgaria: Parliament has passed in its first reading an amendment to the Child Protection Act, extending the ban on sales of tobacco products to under-18s to include “products other than tobacco products, smokeless tobacco products and heated tobacco products”. Although the bill does not address e-cigarettes, members of parliament (MPs) are considering a ban on fruit flavours for e-cigarettes, press reports. Kostadin Angelov of the Citizens for European Development of Bulgaria (GERB) party, which currently holds a majority in the parliament, said: “I am opening a big door for you with the idea of whether these types of cigarettes and vapes can have fruit flavours at all.” The bill will now go to a second and final reading.
30th May 2024: Bulgaria: The Ministry of Finance has published an amendment to the Supplements to the Regulations for the Implementation of the Law on Excise Duty and Tax Warehouses. The amendment adds a limit of 20 ml for bringing in e-cigarettes for personal use from other EU member states, regardless of the nicotine content. The amendment also systematises and defines the taxable composition of e-liquids, regardless of nicotine content. The amendment adds as taxable products mixtures that can be added to an e-liquid, such as an alkaloid nicotine or its salts alone, or in combination with glycerol or flavourings. The draft needs to be sent to and approved by the parliament.
8th January 2024: Bulgaria: As of 1st January 2024, the tax on e-cigarettes, regardless of nicotine content, has increased to BGN0.35 (€0.18) per ml.
20th December 2023: Bulgaria: Nicotine-containing e-cigarettes must carry tax stamps from 31st December 2023.
1st August 2023: Bulgaria: The 2023 State Budget, published today (1st August), increases the tax on nicotine e-cigarettes and applies it for the first time to non-nicotine e-cigarettes too. From today, both will be taxed at BGN0.30 (€ 0.15) per ml, rising to BGN0.35 (€0.18) per ml from 1st January 2024, BGN0.40 (€0.20) from 1st January 2025, and BGN0.45 (€0.23) from 1st January 2026.
28th July 2023: Bulgaria: Parliament has approved the 2023 State Budget, which increases the tax on nicotine e-cigarettes and applies it for the first time to non-nicotine e-cigs. Both will be taxed at BGN0.30 (€0.15) per ml from 1st August, BGN0.35 (€0.18) per ml from 1st January 2024, BGN0.40 (€0.20) per ml from 1st January 2025, and BGN0.45 (€0.23) per ml from 1st January 2026. The Budget needs to be signed by the president and published in the Federal Gazette.
29th June 2023: Bulgaria: The Ministry of Finance’s draft state budget increases the tax on nicotine e-cigarettes and applies it for the first time to non-nicotine e-cigs. Both will be taxed at BGN0.30 (€0.15) per ml from 1st August, BGN0.35 (€0.18) from 1st January 2024, BGN0.40 (€0.20) from 1st January 2025 and BGN0.45 (€0.23) per ml from 1st January 2026. The draft has to be approved by the National Assembly before it becomes law.

LATEST ALERTS

E-cigarettes in Bulgaria

Standstill on vaping taxes follows in wake of Bulgarian government’s chaotic fall

European surveys back up smoking cessation aim in e-cigarette users

World No Tobacco Day 2020: the debate about harm reduction

Bulgaria: market snapshot, November 2022

Market report: global online e-cigarette traffic

Snapshot: Bulgaria, February 2021

What could EU elections mean for the tobacco industry? Analysis of over 100 parties’ views on novel products

Bulgaria: e-cigarette regulation, March 2023

Regulatory report: Bulgaria, February 2021

Interested in this region? Check our new country subscriptions

Detailed pricing tracker

Online e-cig pricing: Bulgaria

Europe regulatory tracker, November

Key global e-cigarette markets database, January 2025

ECigIntelligence compliance calendar

European e-cig stakeholders database

Sign up to our newsletter

LATEST ALERTS

E-cigarettes in Bulgaria

Interested in this region? Check our new country subscriptions

Sign up to our newsletter

Start your FREE trial