|Code ESA 2010||Taxes and social contributions||General government||The institutions of the EU||General government and Institutions of the EU|
|Relation ↓ →||1||2||3=1+2|
|D2||Taxes on production and imports||1=2+26||15 145.56||148.58||15 294.14|
|D21||Taxes on products||2=3+4+13||14 330.37||147.75||14 478.12|
|D211||Value added type taxes||3||9 121.32||M||9 121.32|
|D212||Taxes and duties on imports excluding VAT||4=5+6||30.45||147.75||178.19|
|D2122||Taxes on imports, excluding VAT and import duties||6=7+..+12||30.45||M||30.45|
|D2122A||Levies on imported agricultural products||7||13.98||M||13.98|
|D2122B||Monetary compensatory amounts on imports||8||M||M||M|
|D2122D||General sales taxes||10||M||M||M|
|D2122E||Taxes on specific services||11||M||M||M|
|D2122F||Profits of import monopolies||12||M||M||M|
|D214||Taxes on products, except VAT and import taxes||13=14+..+25||5 178.61||M||5 178.61|
|D214A||Excise duties and consumption taxes||14||5 038.34||M||5 038.34|
|D214C||Taxes on financial and capital transactions||16||M||M||M|
|D214D||Car registration taxes||17||13.44||M||13.44|
|D214E||Taxes on entertainment||18||M||M||M|
|D214F||Taxes on lotteries, gambling and betting||19||66.29||M||66.29|
|D214G||Taxes on insurance premiums||20||33.85||M||33.85|
|D214H||Other taxes on specific services||21||20.74||M||20.74|
|D214I||General sales or turnover taxes||22||M||M||M|
|D214J||Profits of fiscal monopolies||23||M||M||M|
|D214K||Export duties and monetary comp. amounts on exports||24||M||M||M|
|D214L||Other taxes on products n.e.c.||25||M||M||M|
|D29||Other taxes on production||26=27+..+34||815.19||0.84||816.02|
|D29A||Taxes on land, buildings or other structures||27||322.78||M||322.78|
|D29B||Taxes on the use of fixed assets||28||125.16||M||125.16|
|D29C||Total wage bill and payroll taxes||29||28.60||M||28.60|
|D29D||Taxes on international transactions||30||M||M||M|
|D29E||Business and professional licences||31||0.56||M||0.56|
|D29F||Taxes on pollution||32||52.81||M||52.81|
|D29G||Under-compensation of VAT (flat rate system)||33||M||M||M|
|D29H||Other taxes on production n.e.c.||34||285.28||0.84||286.12|
|D5||Current taxes on income, wealth, etc.||35=36+47||5 807.73||M||5 807.73|
|D51||Taxes on income||36=38+41+44+....+46||5 631.81||M||5 631.81|
|D51M||Taxes on individual or household income including holding gains||37=38+39||3 317.47||M||3 317.47|
|D51A||Taxes on individual or household income excluding holding gains||38||2 988.81||M||2 988.81|
|D51C1||Taxes on individual or household holding gains||39||328.66||M||328.66|
|D51O||Taxes on the income or profits of corporations including holding gains||40=41+42||2 294.72||M||2 294.72|
|D51B||Taxes on the income or profits of corporations excluding holding gains||41||2 225.61||M||2 225.61|
|D51C2||Taxes on holding gains of corporations||42||69.11||M||69.11|
|D51C3||Other taxes on holding gains||43||M||M||M|
|D51C||Taxes on holding gains||44=39+42+43||397.77||M||397.77|
|D51D||Taxes on winnings from lottery or gambling||45||M||M||M|
|D51E||Other taxes on income n.e.c.||46||19.62||M||19.62|
|D59||Other current taxes||47=48+..+53||175.92||M||175.92|
|D59A||Current taxes on capital||48||M||M||M|
|D59D||Payments by households for licences||51||7.07||M||7.07|
|D59E||Taxes on international transactions||52||M||M||M|
|D59F||Other current taxes n.e.c.||53||168.85||M||168.85|
|D91A||Taxes on capital transfers||55||267.04||M||267.04|
|D91C||Other capital taxes n.e.c.||57||M||M||M|
|ODA||TOTAL TAX RECEIPTS||58=1+35+54||21 220.33||148.58||21 368.91|
|D61||Net social contributions||59=60-63+66+69+77||8 456.56||M||8 456.56|
|D611||Employers' actual social contributions||60=61+62=64+65||5 124.05||M||5 124.05|
|D611C||Compulsory employers' actual social contributions||61||5 124.05||M||5 124.05|
|D611V||Voluntary employers' actual social contributions||62||M||M||M|
|D61SC||Social insurance scheme service charges||63||M||M||M|
|D6111||Employers' actual pension contributions||64||2 786.22||M||2 786.22|
|D6112||Employers' actual non-pension contributions||65||2 337.83||M||2 337.83|
|D612||Employers' imputed social contributions||66=67+68||M||M||M|
|D6121||Employers' imputed pension contributions||67||M||M||M|
|D6122||Employers' imputed non-pension contributions||68||M||M||M|
|D613||Households' actual social contributions||69=70+71=72+76||3 332.52||M||3 332.52|
|D6131||Households' actual pension contributions||70||1 811.88||M||1 811.88|
|D6132||Households' actual non-pension contributions||71||1 520.64||M||1 520.64|
|D613C||Compulsory households' actual social contributions||72=73+74+75||3 332.52||M||3 332.52|
|D613CE||Compulsory employees' actual social contributions||73||2 832.50||M||2 832.50|
|D613CS||Compulsory actual social contributions by the self-employed||74||500.01||M||500.01|
|D613CN||Compulsory actual social contributions by the non-employed||75||M||M||M|
|D613V||Voluntary households' actual social contributions||76||M||M||M|
|D614||Households' social contributions supplements||77=78+79||M||M||M|
|D6141||Households' pension contributions supplements||78||M||M||M|
|D6142||Households' non-pension contributions supplements||79||M||M||M|
|D995||Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected||80=81+..+86+90||M||M||M|
|D995A||Taxes on products assessed but unlikely to be collected||81||M||M||M|
|D995B||Other taxes on production assessed but unlikely to be collected||82||M||M||M|
|D995C||Taxes on income assessed but unlikely to be collected||83||M||M||M|
|D995D||Other current taxes assessed but unlikely to be collected||84||M||M||M|
|D995E||Employers' actual social contributions assessed but unlikely to be collected||85||M||M||M|
|D995F||Households' actual social contributions assessed but unlikely to be collected||86=87+..+89||M||M||M|
|D995FE||Employees' actual social contributions assessed but unlikely to be collected||87||M||M||M|
|D995FS||Actual social contributions by self-employed persons assessed but unlikely to be collected||88||M||M||M|
|D995FN||Actual social contributions by non-employed persons assessed but unlikely to be collected||89||M||M||M|
|D995G||Capital taxes assessed but unlikely to be collected||90||M||M||M|
|ODB||Total receipts from taxes and social contributions after deduction of amounts assessed but unlikely to be collected||91=1+35+54+59-66-77-80||29 676.89||148.58||29 825.48|
|ODC||Total receipts from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected||92=1+35+54+59-80||29 676.89||148.58||29 825.48|
|ODD||Total receipts from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected||93=1+35+54+59-66-77-62-76-80||29 676.89||148.58||29 825.48|
* Preliminary data
|М - not applicable / do not exist|
|0 - exist but value is zero or considered as zero|
|Taxes and social security contributions are calculated using the method of modified cash basis in accordance with Regulation (EC) № 2516/2000 on taxes and social security contributions.|
Sector General Government
National Statistical Institute of Bulgaria
|Contact organisation unit|
Financial National Accounts Division
Elena N. Petrova
|Contact person function|
|Contact mail address|
2, P. Volov Str.; 1038 Sofia, Bulgaria
|Contact email address|
|Contact phone number|
+359 2 9857 507
|Contact fax number|
|Metadata last certified||31 October 2018|
|Metadata last posted||31 October 2018|
|Metadata last update||31 October 2018|
Taxes and social contributions are part of the transactions of the General Government sector that have a redistributive nature. They are classified in the following main categories: taxes on production and imports, taxes on income and wealth, taxes on capital and Social security contributions.
· European System of National and Regional Accounts, 2010 (ESA 2010);
· Manual on Government deficit and debt - implementation of ESA 2010.
In accordance with European System of National and Regional Accounts, 2010 (ESA 2010) the General Government sector (S.13) includes all institutional units which are non-market producers that produce goods and services for individual and collective consumption (e.g. education, healthcare, government funding). Those units are financed mainly through payments from other economic sectors. The sector also includes all institutional units, which are engaged with the redistribution of the national income and wealth. The institutional units in the General Government sector are grouped into three sub-sectors: Central Government (S.1311), Local Government (S.1313), and Social Security Funds (S.1314).
|Statistical concepts and definitions|
Table 0900 'Detailed tax and social contribution receipts by type of tax and social contribution and receiving sub-sector' of the ESA2010 transmission programme includes a detailed description of all indicators.
The indicators are presented in accordance with the ESA 2010 and the transmission programme. They include detailed descriptions of the taxes and social security contributions which form the income of General Government sector and its sub-sectors (Central Government, Local Government and social security) and the institutions of the EU (S.212).
The institutional unit included to general government sector (S.13) according to European System of National and Regional Accounts, 2010 (ESA 2010)(paragraph 2.112) are the following:
a) general government units which exist through a legal process to have judicial authority over other units in the economic territory, and administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;
b) a corporation or quasi-corporation which is a government unit, if its output is mainly non-market and a government unit controls it;
c) non-profit institutions recognised as independent legal entities which are non-market producers and which are controlled by general government;
d) autonomous pension funds, where there is a legal obligation to contribute, and where general government manages the funds with respect to the settlement and approval of contributions and benefits.
General Government sector and the Institutions of the EU.
Republic of Bulgaria
|Unit of measure|
|Legal acts and other agreements|
· Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union 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 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 95) as concerns taxes and social contributions.
Data are presented to Eurostat in accordance with the ESA 2010 transmission programme.
|Confidentiality - policy|
· Law on Statistics, Article 25;
· 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|
Individual data are not published (are suppressed) in accordance with article 25 of the Law on Statistics. The distribution of individual data can be performed only in accordance with article 26 of the same law.
The date for publication of statistical information is listed in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. Statistical information on taxes and social contributions by type and sub-sectors of General Government is published nine 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|
|Accessibility and clarity|
Main Macroeconomic Indicators
Detailed results are available to all users of the NSI website under the heading Government Finance Statistics - Taxes and social contributions by type and sub-sectors of General Government: http://www.nsi.bg/en/node/5277
|Documentation on methodology|
· Methodology for sources and methods to develop statistical information on taxes and social contributions by type and sub-sectors of General Government in Bulgaria;
· Manual on compilation of taxes and social payments on a quarterly basis;
· European System of National and Regional Accounts, 2010 (ESA 2010).
Data are verified and approved by Eurostat; additional information is provided when needed.
The quality assessment procedure includes arithmetical checks on the data and consistency checks with the ESA 2010 Table 2 and the National Tax List.
Data on detailed tax and social contribution receipts are used in the Eurostat and DG TAXUD joint publication "Taxation Trends in the European Union" that contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway, classification of tax revenue according to economic functions (i.e. whether they are raised on consumption, labour, capital or environment) and the average effective tax burden on consumption, labour and capital.
Data are presented for all applicable variables for the whole time series (2012-2016).
|Accuracy and reliability|
Data are of a high level of accuracy.
|Timeliness and punctuality|
In accordance with the ESA 2010 transmission programme - nine months after the end of reporting period.
Deadline is 30 September after the end of reporting period.
|Coherence and comparability|
|Comparability - geographical|
Data are representative on a national level, as methodology requires.
|Comparability - over time|
|Coherence - cross domain|
European System of National and Regional Accounts, 2010 (ESA 2010) allows for cross-referencing of the variables with other tables.
|Coherence - internal|
Data are checked for consistency with other tables and general indicators.
|Cost and burden|
|Data revision - policy|
Data are revised when needed in accordance with the ESA 2010 recommendations.
|Data revision - practice|
Data for the previous period are revised annually.
Data revisions can be performed with changes in methodology.
The main sources of information for the elaboration of data for taxes and social contributions by sub-sectors of General Government are:
· execution of the consolidated state budget and state unit?s reports;
· additional statistical information from Ministry of Finance for taxes on accrual basis according to ESA 2010 requirements and recording the transactions based on the time-adjusted cash method (VAT, excise, Personal Income Tax, Corporate income taxation);
· and additional statistical information from other ministries and agencies on import taxes on agricultural products, pollution, etc.
|Frequency of data collection|
Data are collected through individual data exchange in accordance with the Memorandum of Cooperation between BNSI, BNB and the Ministry of Finance with established forms and deadlines. Data are received by e-mail.
Data from other ministries, institutions and municipalities - by mail.
Data are validated annually after approval from Eurostat.
The reporting of taxes and social security contributions is in accordance with 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 95) as concerns taxes and social contributions
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.