E-cigarettes in Bulgaria

Bulgaria: A bill to amend the Law on Excise and Tax Warehouses was approved at its first reading in the National Assembly. It would introduce excise duty and tax stamps for nicotine-containing e-cigarettes, include them under the category of tobacco products for tax purposes, and require manufacturers and importers of nicotine vapour products to obtain permits to trade in tobacco products and a tax warehouse licence. If the bill is passed, the excise tax will come into force on 1st March 2023 at BGN0.18 (€0.092) per ml in 2023, rising to BGN 0.25 (€0.13) in 2024 and BGN0.35 (€0.18) in 2025. Tax stamps would be mandatory from 31st December 2023.

Bulgaria: A budget bill which would have introduced excise tax on e-liquids will not be voted on after the government was dissolved following a no-confidence vote.

Bulgaria: The Council of Ministers has agreed to introduce an excise duty for vaping products in order to cut usage, media reports. The exact figures have not yet been released, but the new tax is planned to come into force in July.

Bulgaria: Analysis by the Customs Agency uncovered the evasion of BGN 977,000 (€500,000) in customs duties and VAT on imports of disposable e-cigarettes between 2019 and 2021.