|Transaction Label||ESA 2010||Relation||SOCIAL SECURITY FUNDS|
|- Market output and output for own final use||P1M||2||30|
|- Non-market output||P13||3=4+5||175|
|Payments for non-market output||P131||4||72|
|Non-market output, other||P132||5||103|
|Market output, output for own final use and payments for non-market output||P1O||6=2+4||102|
|Value added, gross||B1G||8=1-7||132|
|Consumption of fixed capital||P51C||9||22|
|Value added, net||B1N||10=8-9||110|
|Compensation of employees, payable||D1||11||110|
|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||M|
|Taxes on products, receivable||D21||16||M|
|Other taxes on production, receivable||D29||18||M|
|Property income, receivable(1)||D4||19=20+21||60|
|Other property income, receivable(1)||D4N||21||0|
|Subsidies on products, payable||D31P||23||M|
|Other subsidies on production, payable||D39P||24||0|
|Property income, payable(1)||D4||25=30+31||0|
|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||M|
|- Interest, payable(1)||D41||30||0|
|- Other property income, payable(1)||D4N||31||M|
|Balance of primary incomes, net||B5N||32=14+15+19-22-25||59|
|Current taxes on income, wealth etc., receivable||D5||33||M|
|Net social contributions, receivable||D61||34||10 614|
|- of which employers' actual social contributions||D611||35||6 413|
|- of which households' actual social contributions||D613||36||4 201|
|Other current transfers, receivable(1)||D7||37||5 909|
|Current taxes on income, wealth etc., payable||D5||38||M|
|Social benefits other than social transfers in kind, payable||D62||39||11 575|
|Social transfers in kind - purchased market production, payable||D632||40||2 567|
|Social benefits other than social transfers in kind and social transfers in kind - purchased market production, payable||D6M||41=39+40||14 142|
|Other current transfers, payable(1)||D7||42||2 077|
|of which, payable to sub-sector Central Government (S.1311) (1)||D7||43||1 194|
|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||448|
|of which, payable to sub-sector Social Security Funds (S.1314)(1)||D7||46||M|
|Disposable income, net||B6N||47=32+33+34+37-38-39-42||2 930|
|Final consumption expenditure||P3||48=49+50=5+40||2 669|
|- Individual consumption expenditure||P31||49||2 628|
|- Collective consumption expenditure||P32||50||41|
|Adjustment for the change in pension entitlements||D8||51||M|
|Capital transfers, receivable(1)||D9||54=55+56||M|
|- Capital taxes, receivable(1)||D91||55||M|
|- Other capital transfers and investment grants, receivable(1)||D9N||56||M|
|Capital transfers, payable(1)||D9||57||1|
|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||M|
|of which, payable to sub-sector Social Security Funds (S.1314) (1)||D9||61||M|
|- Investment grants, payable||D92||62||L|
|Gross capital formation||P5||63=64+65||13|
|- Gross fixed capital formation||P51G||64||13|
|- Changes in inventories and acquisitions less disposals of valuables||P5M||65||M|
|Acquisitions less disposals of non-financial non-produced assets||NP||66||M|
|Gross capital formation and acquisitions less disposals of non-financial non-produced assets||P5L||67=63+66||13|
|Net lending (+)/net borrowing (-)||B9||68=52+54-57-67=70-69||269|
|Total expenditure||OTE||69=7+11+12+22+25+||16 416|
|Total revenue||OTR||70=6+13+15+19+33+34+37+54||16 684|
|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|
|* Preliminary data|
Sub-sector Social Security Funds
National Statistical Institute
|Contact organisation unit|
Non-financial National and Regional Accounts
|Contact person function|
|Contact mail address|
2, P. Volov Str.; 1038 Sofia, Bulgaria
|Contact email address|
|Contact phone number|
+359 2 9857 540
|Contact fax number|
|Metadata last certified||15 April 2020|
|Metadata last posted||15 April 2020|
|Metadata last update||15 April 2020|
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.
European System of Accounts, 2010 (ESA 2010)
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 .
Institutional unit under ESA 2010 - budgetary institutions, non-financial enterprises reclassified in the "Government sector.
Economic territory of the country
from 1995 (Infostat)
|Unit of measure|
|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.
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|
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: http://www.nsi.bg/en/node/480
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|
Main Macroeconomic Indicators
Data are available to all users of the NSI website under the heading Government Finance Statistics - Non-financial accounts of sector General Government: http://www.nsi.bg/en/node/5255
|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.
· European Statistics Code of Practice;
· Common framework for quality management in the National Statistical System.
|Accuracy and reliability|
|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 - 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|
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|
Exhaustively for all units of General Government.
Implementation of validated procedures for assessing data quality.
Wednesday, 23 April 2014 - 11:00
On the basis of preliminary data of the National Statistical Institute the General Government Sector reported in 2013 government deficit of 1 178 million BGN or 1.5% of GDP.
The Government Debt of Bulgaria for 2013 is 14 733 million BGN or 18.9% of GDP.
Monday, 21 October 2013 - 11:00
On the basis of final data of the National Statistical Institute in 2012 the General Government Sector has reported a deficit of 592 million BGN or 0.8% of GDP.
The Government Debt of Bulgaria for 2012 is 14 388 million BGN or 18.5% of GDP.
Monday, 22 April 2013 - 11:00
On the basis of preliminary data of the National Statistical Institute the General Government Sector reported in 2012 government deficit of 624 Million BGN or 0.8% of GDP.
The Government Debt of Bulgaria for 2012 is 14 390 Million BGN or 18.5% of GDP.
Monday, 22 October 2012 - 11:00
On the basis of final data of the National Statistical Institute the General Government Sector reported in 2011 government deficit of 1 535 Million BGN or 2.0% of GDP. The Government Debt of Bulgaria for 2011 is 12 290 Million BGN or 16.3% of GDP.
Monday, 23 April 2012 - 11:00
On the basis of preliminary data of the National Statistical Institute the General Government Sector reported in 2011 government deficit of 1 576 million BGN or 2.1% of GDP.
The Government Debt of Bulgaria for 2011 is 12 293 million BGN or 16.3 % of GDP.
Friday, 21 October 2011 - 11:00
On the basis of final data of the National Statistical Institute the General Government Sector reported in 2010 government deficit of 2 208.0 million BGN or 3.1% of GDP.
The Government Debt of Bulgaria for 2010 is 11 458.8 million BGN or 16.3% of GDP.
Tuesday, 26 April 2011 - 11:00
On the basis of preliminary data of the National Statistical Institute the General Government Sector reported in 2010 government deficit of 2 269.2 million BGN or 3.2 % of GDP.
The Government Debt of Bulgaria for 2010 is 11 427.8 million BGN or 16.2% of GDP.
Friday, 22 October 2010 - 11:00
On the basis of final data of the National Statistical Institute the General Government Sector reported in 2009 government deficit of 3 210.7 million BGN or 4.7% of GDP.
The Government Debt of Bulgaria for 2009 is 10057 million BGN or 14.7% of GDP.
Main macroeconomic indicators 2008
Statistical Yearbook 2008
The National Statistical Institute has the pleasure to submit to the attention of national and foreign users of statistical information the 76th edition of the Statistical Yearbook of the Republic of Bulgaria 2008. It provides topical statistical information on the demographic, economic and social development of the country for the 2002 - 2007 period in different territorial and classification aggregations and breakdowns.
Main macroeconomic indicators 2007