The levy of tourist tax is regulated in Articles 61p to 61r of the Local Taxes and Fees Act.
Scope of taxation
Tourist tax is levied on overnight stays.
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 places of accommodation 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, "Places of accommodation" are the respective tourist establishments referred to in Item 1 of Article 3 (2) of the Tourism Act.
The taxable persons are the persons offering overnight stays.
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 settlement in the municipality and the category or the registration of the places of accommodation pursuant to the Tourism Act.
How is the tax determined?
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 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 30 January.
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 location of the places of 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.
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.