|Transaction Label||ЕSA 2010 transaction||2020*|
|Total general government expenditure||OTE||11 762|
|Intermediate Consumption||P2||1 223|
|Gross Capital Formation||P5||864|
|of which:||Gross Fixed Capital Formation||P51G||876|
|Changes in inventories and acquisitions less disposals of valuables||P5M||-11|
|Acquisitions less disposals of non-financial non-produced assets||NP||-9|
|Gross capital formation and acquisitions less disposals of non-financial non-produced assets||P5L||856|
|Compensation of employees||D1||3 090|
|Other Taxes on Production||D29||M|
|of which:||Subsidies on products||D31P||95|
|Other Subsidies on Production||D39P||800|
|Other property income||D4N||M|
|Current Taxes on Income, Wealth, etc.||D5||10|
|Social benefits other than social transfers in kind and social transfers in kind - purchased market production||D6M||4 331|
|of which:||Social benefits other than social transfers in kind||D62||3 593|
|Social transfers in kind - purchased market production||D632||738|
|Other current transfers||D7||294|
|Adjustment for the change in pension entitlements||D8||M|
|Capital transfers payable||D9||899|
|of which:||Investment grants||D92||0|
|Final Consumption||P3||5 426|
|of which:||Individual Consumption||P31||2 766|
|Collective Consumption||P32||2 660|
|Consumption of Fixed Capital||P51C||772|
|Total general government revenue||OTR||11 113|
|Market output, output for own final use and payments for other non-market output||P1O||396|
|Taxes on Production and Imports||D2||4 388|
|of which:||Taxes on products||D21||3 669|
|Other taxes on Production||D29||719|
|Other subsidies on production receivable||D39||M|
|Other property income||D4N||60|
|Current Taxes on Income, Wealth, etc.||D5||1 984|
|of which:||Taxes on income||D51||1 915|
|Other current taxes||D59||69|
|Net social contributions, receivable||D61||2 660|
|of which:||employers' actual social contributions||D611||1 639|
|households' actual social contributions||D613||1 020|
|Other current transfers receivable||D7||1 286|
|Capital transfers receivable||D9||307|
|of which:||Capital taxes||D91||65|
|Other capital transfers and investment grants||D9N||242|
|Net lending (+) / Net borrowing (-)||B9||-650|
|Value added, gross||B1G||3 862|
* Preliminary data
Quarterly Non-Financial Accounts of General Government
National Statistical Institute
|Contact organisation unit|
Non-financial National and Regional Accounts
|Contact person function|
Head of department
|Contact mail address|
2 P. Volov Str., Sofia 1038
|Contact email address|
|Contact phone number|
+359 2 9857 623
|Contact fax number|
|Metadata last certified||15 April 2020|
|Metadata last posted||15 April 2020|
|Metadata last update||15 April 2020|
Quarterly non - financial accounts of sector General Government present economic activity of the Government. Data are comparable to annual data of sector General Government and other European countries in accordance with ESA 2010.
European System of Accounts, 2010 (ESA2010)
According to ESA 2010 sector General Government includes three sub-sectors: Central Government, Local Government and Social Security Funds.
|Statistical concepts and definitions|
Bulgaria has an obligation to provide statistical information to Eurostat regarding the quarterly transactions of sector General government in accordance to the European System of Accounts (ESA2010) and corresponding to requirements of Regulation 264/2000 of February 3, 2000 and the European Commission Regulation 1221/2002 of European Parliament and Council of June 10, 2002. Eurostat prepare and publish the Guide for quarterly non-financial accounts for general government, which complements the Manual of management taxes and social payments on a quarterly basis.
General government includes three sub-sectors in accordance with ESA 2010: Central government - S.1311 (includes all entities which annual reports are included in the Government budget; Bulgarian Academy of Sciences; Bulgarian National TV; Bulgarian National Radio; extra-budgetary accounts of central government; hospitals, funded from the central government and other institutional entities with separate budgets), Local government - S.1313 (includes all municipalities; hospitals, financed by them and extra-budgetary accounts and funds to municipalities) and Social security funds - S.1314 (includes National Insurance Institute and the National Health Insurance Fund).
The main source of statistical information on quarterly financial indicators general government accounts is the execution of the consolidated fiscal program provided by the Ministry of Finance. Reports on implementation of the consolidated fiscal program prepared in accordance with national budget classification.
Institutional unit under the ESA 2010 budgetary units, non-financial entities reclassified in GG
Economic territory of the country
from 1995 (Infostat)
|Unit of measure|
|Legal acts and other agreements|
· Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementing Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics
· 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
ESA2010 Transmission Program
|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 the statistical information is pointed in the Calendar presenting the results of the statistical surveys of NSI. Quarterly non-financial indicators concerning sector General Government are published three 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|
Data are available to all users of the NSI website under the heading Government Finance Statistics - Quarterly non-financial accounts of General government: http://www.nsi.bg/en/node/5289
|Documentation on methodology|
· Methodological notes for elaboration of quarterly non-financial accounts of sector General Governmet in Bulgaria
· Manual on compilation of taxes and social payments on a quarterly basis
· Manual on quarterly non-financial accounts for general government
· European System of Accounts, 2010 (ESA 2010) Eurostat
European statistics code of practice for the national and community statistical authorities
Monitoring on the Eurostat for the data quality of the General Government
|Accuracy and reliability|
|Timeliness and punctuality|
T + 90 days after reference period
The additional information for the General Government is available in the other sections on Government Finance Statistics
|Coherence and comparability|
|Comparability - geographical|
|Comparability - over time|
|Coherence - cross domain|
|Coherence - internal|
|Cost and burden|
|Data revision - policy|
Quarterly data for general government sector are revised in following cases:
· when provide new quarter and if necessary up-dated data for previous quarters incorporated on new additional information, reclassification and other improvements;
· when the annual data becomes available, because the quarterly data reported earlier than the annual data;
· in March and September, when quarterly data has to be adjusted in accordance with the notifications tables of the excessive deficit procedure;
· planed methodological revisions.
|Data revision - practice|
Quarterly data for general government sector are revised in following cases:
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
Implemented validation procedures for assess data quality.
Implemented validation procedures assess 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