Bulgaria Tourist Tax : minfin.bg
Organization : Ministry of Finance
Facility : Tourist Tax
Country : Bulgaria
Website : https://www.minfin.bg/en/781
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What is Bulgaria Tourist Tax?
The levy of tourist tax is regulated in Articles 61p to 61r of the Local Taxes and Fees Act. Tourist tax is levied on overnight stays.
Related / Similar Facility : Bulgaria Tax on Properties Acquired by Donation
Within the meaning given by Item 34 of § 1 of the Supplementary Provision of the Local Taxes and Fees Act, “Overnight stays” are the overnight stays at the tourist accommodations within the meaning of the Tourism Act.
Within the meaning given by Item 27 of § 1 of the Supplementary Provision of the Local Taxes and Fees Act, “Tourist accommodations” are the respective tourism establishments referred to in Item 1 of Article 3 (2) of the Tourism Act.
Taxable Persons:
The taxable persons are the persons offering overnight stays.
Bulgaria Tourist Tax Rates
The amount of the tax is determined by an ordinance of the municipal council within a range of BGN 0.20 to BGN 3.00 for each overnight stay depending on the nucleated settlements in the municipality, the category or registration of the tourist accommodation according to the Tourism Act.
How is Tourist Tax Determined in Bulgaria?
The amount of tax due for the calendar month is determined by an employee of the municipal administration on the basis of data from the Unified Tourist Information System maintained by the Ministry of Tourism, by multiplying the number of overnight stays provided for the month by the amount of tax determined by the municipal council.
Declaring the Bulgaria Tourist Tax
According to the provision of Article 61p (5) of the Local Taxes and Fees Act, the taxable persons shall submit to the municipality a tax return in a standard form for levy of tourist tax for the preceding calendar year. This shall be done not later than 31 January.
Bulgaria Tourist Tax Remittance
The tourist tax due for the calendar month must be remitted by the taxable persons till the 15th day of the month succeeding the month during which the overnight stays were provided. The tax must be credited in revenue to the budget of the municipality exercising competence over the situs of the tourist accommodation.
Administration of the Tourist Tax:
The tourist tax is assessed, secured and collected by the municipal administration officers according to the procedure established by the Tax and Social-Insurance Procedure Code.
Sanctions:
In accordance with the provisions of Article 4 (2) of the Local Taxes and Fees Act, any delinquent taxes shall be collected with interest under the Interest on Taxes, Fees and Other Such State Receivables Act. According to the provision of Article 127 (2) of the Local Taxes and Fees Act, default on payment of the tourist tax is not treated as an administrative violation.