Sub-sector Central Government

Time series: GFS_1.1.2_CG_en.xls

(Million BGN)
Transaction Label ESA 2010 Relation CENTRAL GOVERNMENT
Output P1 1=2+3=7+11+12-13+9+14 12 796
- Market output and output for own final use P1M 2 538
- Non-market output P13 3=4+5 12 257
Payments for non-market output P131 4 2 161
Non-market output, other P132 5 10 096
Market output, output for own final use and payments for non-market output P1O 6=2+4 2 700
Intermediate consumption P2 7 3 061
Value added, gross B1G 8=1-7 9 735
Consumption of fixed capital P51C 9 1 742
Value added, net B1N 10=8-9 7 992
Compensation of employees, payable D1 11 7 992
Other taxes on production, payable D29 12 M
Other subsidies on production, receivable D39R 13 M
Operating surplus, net B2N 14=10-11-12+13 0
Taxes on production and imports, receivable D2 15=16+18 17 961
Taxes on products, receivable D21 16 16 702
VAT, receivable D211 17 11 007
Other taxes on production, receivable D29 18 1 259
Property income, receivable(1) D4 19=20+21 450
Interest, receivable(1) D41 20 146
Other property income, receivable(1) D4N 21 305
Subsidies, payable D3P 22=23+24 2 831
Subsidies on products, payable D31P 23 228
Other subsidies on production, payable D39P 24 2 603
Property income, payable(1) D4 25=30+31 641
of which, payable to sub-sector Central Government (S.1311)(1) D4 26 M
of which, payable to sub-sector State Government (S.1312)(1) D4 27 M
of which, payable to sub-sector Local Government (S.1313)(1) D4 28 M
of which, payable to sub-sector Social Security Funds (S.1314)(1) D4 29 0
- Interest, payable(1) D41 30 641
- Other property income, payable(1) D4N 31 M
Balance of primary incomes, net B5N 32=14+15+19-22-25 14 939
Current taxes on income, wealth etc., receivable D5 33 6 394
Net social contributions, receivable D61 34 M
- of which employers' actual social contributions D611 35 M
- of which households' actual social contributions D613 36 M
Other current transfers, receivable(1) D7 37 4 164
Current taxes on income, wealth etc., payable D5 38 24
Social benefits other than social transfers in kind, payable D62 39 1 124
Social transfers in kind - purchased market production, payable D632 40 M
Social benefits other than social transfers in kind and social transfers in kind - purchased market production, payable D6M 41=39+40 1 124
Other current transfers, payable(1) D7 42 10 603
of which, payable to sub-sector Central Government (S.1311) (1) D7 43 M
of which, payable to sub-sector State Government (S.1312)(1) D7 44 M
of which, payable to sub-sector Local Government (S.1313)(1) D7 45 5 964
of which, payable to sub-sector Social Security Funds (S.1314)(1) D7 46 4 209
Disposable income, net B6N 47=32+33+34+37-38-39-42 13 745
Final consumption expenditure P3 48=49+50=5+40 10 096
- Individual consumption expenditure P31 49 2 971
- Collective consumption expenditure P32 50 7 125
Adjustment for the change in pension entitlements D8 51 M
Saving, gross B8G 52=53+9 5 392
Saving, net B8N 53=47-48-51 3 649
Capital transfers, receivable(1) D9 54=55+56 439
- Capital taxes, receivable(1) D91 55 M
- Other capital transfers and investment grants, receivable(1) D9N 56 439
Capital transfers, payable(1) D9 57 1 304
of which, payable to sub-sector Central Government (S.1311)(1) D9 58 M
of which, payable to sub-sector State Government (S.1312)(1) D9 59 M
of which, payable to sub-sector Local Government (S.1313)(1) D9 60 L
of which, payable to sub-sector Social Security Funds (S.1314) (1) D9 61 L
- Investment grants, payable D92 62 L
Gross capital formation P5 63=64+65 2 332
- Gross fixed capital formation P51G 64 2 270
- Changes in inventories and acquisitions less disposals of valuables P5M 65 62
Acquisitions less disposals of non-financial non-produced assets NP 66 9
Gross capital formation and acquisitions less disposals of non-financial non-produced assets P5L 67=63+66 2 341
Net lending (+)/net borrowing (-) B9 68=52+54-57-67=70-69 2 185
Total expenditure OTE 69=7+11+12+22+25+ 29 922
Total revenue OTR 70=6+13+15+19+33+34+37+54 32 108
Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected(1) D995 71 M
Total payable tax credits PTC 72 M
- of which payable tax credits that exceed the taxpayer's liability TC 73 M

1) Data on items D4, D7 and D9 are consolidated within each sub-sector but not between sub-sectors.
M - figures not applicable
L - data not available
O - less then half of unit employed
Contact organisation

National Statistical Institute

Contact organisation unit

Non-financial National and Regional Accounts

Contact name

Elena Bakalova

Contact person function

Chief specialist

Contact mail address

2, P. Volov Str.; 1038 Sofia, Bulgaria

Contact email address

[email protected]

Contact phone number

+359 2 9857 540

Contact fax number
Metadata update
Metadata last certified15 April 2020
Metadata last posted15 April 2020
Metadata last update15 April 2020
Statistical presentation
Data description

Annual financial accounts for the Government sector represent the economic activity of government compared to other European countries way. These include indicators of revenue and expenditure side in total and by major components (economic categories ESA 2010, including balancing items) for the Government sector and its sub-sectors . The difference between total revenue and total expenditure is equal to the net borrowing / net lending. The data cover the non-financial transactions of institutional units in the Government sector and sub-sector.

Classification system

European System of Accounts, 2010 (ESA 2010)

Sector coverage

According to ESA 2010 Government sector includes all institutional units which are non-market producers and whose output is intended for individual and collective consumption of government (for exemple education, health). These units are mainly financed by payments from other sectors of the economy. Institutional units in the Government sector are grouped into three sub-sections: " Central Government ", " Local Government " and " Social security funds".

Statistical concepts and definitions

Bulgaria has committed to provide statistical information to Eurostat for the Government sector as described in the European System of Accounts (ESA2010), as required by Regulation 264/2000 of 3 February 2000 and the European Commission Regulation 2223/1995 of the European Parliament. Eurostat prepared and published in accordance with EC regulations 351/2002 , 2103/2005 for the implementation of the Protocol on the excessive deficit procedure by reference to ESA 2010 data for this sector.

Government Sector includes three sub-sectors in accordance with ESA 2010: Central Government - S.1311 (includes all units whose accounts are included in the central budget , universities, Bulgarian National Television, Bulgarian National Radio, extra bills, hospitals funded government and other institutional units with separate budgets), Local Government - S.1313 (includes all municipalities, hospitals funded by them and extra - budgetary funds to municipalities), and Social Security Funds - S.1314 (National Social Security Institute and the National Health Insurance Fund) .

The main source for the development of statistics for the sector non-financial indicators of Government sector used the reports on implementation of the consolidated fiscal program provided by the Ministry of Finance. Reports on implementation of the consolidated fiscal program will be prepared in accordance with the relevant national budget classification .

Statistical unit

Institutional unit under ESA 2010 - budgetary institutions, non-financial enterprises reclassified in the "Government sector.

Statistical population

Economic territory of the country

Reference area


Time coverage

from 1995 (Infostat)

Base period

Not applicable.

Unit of measure

Million BGN

Reference period


Institutional mandate
Legal acts and other agreements

· Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community;

· Commission Regulation (EC) No 1500/2000 of 10 July 2000 implementing Council Regulation (EC) No 2223/96 with respect to general government expenditure and revenue;

· Commission Regulation (EC) No 995/2001 of 22 May 2001 implementing Regulation (EC) No 2516/2000 of the European Parliament and of the Council modifying the common principles of the European system of national and regional accounts in the Community (ESA 2010) as concerns taxes and social contributions;

· Commission Regulations (EC) No 351/2002, 2103/2005 amending Council Regulation (EC) 3605/93 as regards references to ESA 2010.

Data sharing

Eurostat program to provide data on national accounts.

Confidentiality - policy

· Law on Statistics;

· Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

Confidentiality - data treatment
Release policy
Release calendar

The date for publication of statistical information is pointed in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. Statistical information on non-financial accounts of sector General Government are published twice a year: preliminary data - four months after the reporting period and the final data - ten months after the reporting period.

Release calendar access

The calendar is available on the NSI website:

User access

Data is published on the NSI website, section Government Finance Statistics in accordance with the Law on Statistics and the European Statistics Code of Practice respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers.

Frequency of dissemination

Twice a year

Accessibility and clarity
News release

Not applicable.


Main Macroeconomic Indicators

On-line database

Data are available to all users of the NSI website under the heading Government Finance Statistics - Non-financial accounts of sector General Government:

Micro-data access
Documentation on methodology

· Methodological notes for elaboration of annual non-financial accounts of sector General Governmet in Bulgaria;

· European System of Accounts, 2010 (ESA 2010) Eurostat;

· Regulation 1500/2000 of the European Commission of 10 July 2000 on the expenditure and revenue of the Government sector.

Quality documentation
Quality management
Quality assurance

· European Statistics Code of Practice;

· Common framework for quality management in the National Statistical System.

Quality assessment
User needs
User satisfaction
Accuracy and reliability
Overall accuracy
Sampling error
Non-sampling error
Timeliness and punctuality

T+3 months; T+9 months


Additional information for the Government sector is available in other subsections of section Government Finance Statistics.

Coherence and comparability
Comparability - geographical
Comparability - over time
Coherence - cross domain
Coherence - internal

The notification tables on government deficit/surplus and debt.

Cost and burden
Data revision
Data revision - policy

Data for the Government sector is revised in the following cases:

· update for previous periods - if further additional information, reclassification and other improvements;

· in March and September in accordance with the notification tables on government deficit/surplus and debt;

· planned methodological revisions.

Data revision - practice

See 19.1.

Statistical processing
Source data

Main data sources to compilation of accounts of General Government are:

· reports of cash execution of the consolidated state budget and individual budgetary entities;

· additional administrative information from Ministry of Finance for taxes on accrual basis;

· administrative information from other ministries and agencies for these fees which are consider as taxes.

Frequency of data collection


Data collection

Exhaustively for all units of General Government.

Data validation

Implementation of validated procedures for assessing data quality.

Data compilation

Not applicable.

Metadata Structure Definition in SDMX 2.1: ESMS_MSD+BNSI+2.0+SDMX.2.1.xml
Metadata Structure Definition in SDMX 2.0: ESMS_MSD+BNSI+2.0+SDMX.2.0.xml


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