FISCALITATEA INDIRECTA

ÎN
BULGARIA

DUMA ANDREEA
HRIȚCU MĂDĂLINA
 BULGARIA-DATE GENERALE ȘI
ECONOMICE
 Bulgaria este o țară din Europa de Sud-Est. Se învecinează cu România la nord, Serbia și
Macedonia la vest, Grecia și Turcia la sud, iar la est are ieșire la Marea Neagră.
 Bulgaria are o economie de piață industrializată, aflată în zona de venituri medii spre mari,
și în care sectorul privat produce peste 80% din PIB.
 Bulgaria este o ţară care şi-a depus candidatura pentru Comunitatea Europeană din anul
1995, iar aderarea acesteia s-a produs la 1 ianuarie 2007.
 Impozitul este cea mai veche resursă financiară, definit ca o contribuție bănească obligatorie
cu titlu nerambursabil, prin care se constituie resursele financiare ale statului.
 Impozitele indirecte sunt mai volante, fiind cuprinse în prețul de vânzare al produselor.
 În elementele impozitului indirect găsim: taxa pe valoare adăugată, accizele, acestea fiind
impozite pe consum, taxe vamale, precum și alte impozite indirecte.
 Bulgaria este primul stat din Uniunea Europeană în cea ce privește impozitele indirecte.
 ANALIZA LEGISLATIVA
TVA- COTE STANDARD SI COTE REDUSE

 TVA-ul este o taxa perceputa pe crestrea valorii unui produs la fiecare etapa a procesului de
fabricatie si de distributie.
 Este un impozit indirect, datorat bugetului de stat
 Cota standard a TVA in Bulgaria este de 20%
 Cota redusa este de 9% si de aplica doar pentru serviciile de tursim( cazare, transport turisti etc.)
 Cota de export 0%
 In Bulgaria nu exista o cota redusa pentru produsele de prima necesitate: alimente,
medicamente, materiale si rechizite scolare etc.
 In Bulgaria orice societate comerciala poate fi inregistrata ca platitoare de TVA
 La constituire nici o firma nu este platitoare de tva, inregistrarea in scopuri tva se face dupa
infiintarea firmei.
 Plafonul obligatoriu de inregistrare este de 50.000 de leva (25.565 EUR)
 Ca platitoari de TVA se inregistreaza persoanele juridice, cat si orice persoana care desfășoară o
activitate economica independentă este considera o persoana impozabila.
 SUME ABSOLUTE MIL. EURO TVA
45,000.00
40,550.34
40,000.00
35,000.00
30,000.00 28,055.34

25,000.00
20,000.00
15,000.00
8,893.60
10,000.00
5,387.58 5,096.50
5,000.00 3,156.00

0.00
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

EU 28 NMS 13 BULGARIA

2014 2018- 2018/20

2008 2009 2010 2011 2012 2013 2015 2016 2017 2018
2008 08

EU 28 30.973,34 28.055,34 30.881,71 32.471,44 33.191,32 33.616,95 35.002,99 37.029,64 37.452,83 38.874,26 40.550,34 9.577 1,31

BG 3.862,20 3.156,00 3.299,10 3.361,60 3.768,50 3.898,10 3.809,80 4.059,40 4.417,10 4.663,70 5.096,50 1234,3 1,32

NMS13 6.427,31 5.387,58 6.007,27 6.483,78 6.412,53 6.557,94 6.771,35 7.164,27 7.235,02 8.095,65 8.893,60 2466,29 1,38
 INDICI CU BAZĂ FIXĂ TVA
160.00%
138.37%
140.00% 131.96%
130.92%

120.00%

100.00% 90.58%
83.82%
81.72%
80.00%

60.00%

40.00%

20.00%

0.00%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

EU 28 NMS 13 BULGARIA

2018- 2018/200
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
2008 8

EU 28 100,00% 90,58% 99,70% 104,84% 107,16% 108,54% 113,01% 119,55% 120,92% 125,51% 130,92% 30,92% 1,3092

BULGARIA 100,00% 81,72% 85,42% 87,04% 97,57% 100,93% 98,64% 105,11% 114,37% 120,75% 131,96% 31,96% 1,3196

NMS13 100,00% 83,82% 93,46% 100,88% 99,77% 102,03% 105,35% 111,47% 112,57% 125,96% 138,37% 38,37% 1,3837
 INDICI CU BAZĂ ÎN LANȚ TVA

120.00% 112.10% 111.90%

110.07%

100.00%
90.58%
83.82%
81.72%
80.00%

60.00%

40.00%

20.00%

0.00%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

EU 28 NMS 13 BULGARIA

2018-
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018/2008
2008

EU 28 100,00% 90,58% 110,07% 105,15% 102,22% 101,28% 104,12% 105,79% 101,14% 103,80% 104,31% 4,31% 1,0431

BULGARIA 100,00% 81,72% 104,53% 101,89% 112,10% 103,44% 97,73% 106,55% 108,81% 105,58% 109,28% 9,28% 1,0928

NMS13 100,00% 83,82% 111,50% 107,93% 98,90% 102,27% 103,25% 105,80% 100,99% 111,90% 109,86% 9,86% 1,0986
 PONDEREA ÎN PIB A TVA
12.0
10.4%
10.0
8.6%
8.1%
7.7%
8.0 7.1% 7.1%
6.4%
6.0

4.0

2.0

0.0
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

EU 28 BULGARIA NMS 13

2018- 2018/200
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
2008 8

EU 28 6,6% 6,4% 6,7% 6,9% 6,9% 6,9% 7,0% 7,0% 7,0% 7,1% 7,1% 1,1% 1,08

BG 10,4% 8,4% 8,7% 8,1% 9,0% 9,3% 8,9% 8,9% 9,1% 8,9% 9,1% -1,3% 0,875

NMS13 8,1% 7,7% 7,9% 8,0% 8,2% 8,2% 8,4% 8,4% 8,3% 8,5% 8,6% 0,5% 1,06
 PONDEREA IN TOTAL VENITURI A TVA
40.00%
34.04%
35.00%
30.45%
30.00%
24.62%
25.00% 23.09% 23.09%

20.00% 16.66% 17.80%

15.00%

10.00%

5.00%

0.00%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

EU 28 BULGARIA NMS13

2018- 2018/200
  2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
2008 8

EU 28 17,08% 16,66% 17,58% 17,74% 17,49% 17,39% 17,53% 17,70% 17,63% 17,69% 17,80% 0,72% 1,04

BULGARIA 34,04%% 31,31% 33,39% 32,29% 33,75% 32,87% 31,40% 30,71% 31,39% 30,45% 30,54% -3,5% 0,90

NMS13 23,42% 23,09% 24,14% 24,62% 23,78% 23,84% 23,90% 23,70% 23,09% 23,67% 23,84% 0,42% 1,02
PONDEREA ÎN TOTAL VENITURI FISCALE A TVA
50.00%
45.37%
45.00% 42.03%
39.14%
40.00%
36.50%
35.00%
30.00%
25.55% 26.88%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

EU 28 BULGARIA NMS 13

2018-
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018/2008
2008

EU 28 25,55% 25,59% 26,76% 26,88% 26,36% 26,13% 26,26% 26,38% 26,36% 26,44% 26,59% 1,04% 1,04

BG 44,98% 42,74% 44,96% 44% 45,37% 44,65% 43,44% 42,03% 42,87% 42,43% 43,10% -1,88% 0,96

NMS13 36,50% 37,09% 38,34% 39,14% 38,16% 38,37% 38,33% 37,82% 39,14% 38,19% 38,90% 2,4% 1,07
 PONDEREA TVA ÎN IMPOZITE INDIRECTE
70.00%
61.99%
57.25% 59.15%
60.00%
51.30% 56.59% 53.19%
50.00%

40.00%

30.00%

20.00%

10.00%

0.00%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

EU 28 BULGARIA NMS13

2018-
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018/2008
2008

EU 28 52,69% 51,30% 52,58% 52,76% 51,90% 51,79% 51,84% 52,25% 52,43% 52,84% 53,19% 0,5% 1,01

BULGARIA 61,99% 59,24% 61,09% 59,55% 60,35% 60,09% 60,00% 57,25% 59,11% 59,25% 60,43% -1,56% 0,96

NMS13 58,79% 58,15% 57,44% 57,98% 56,91% 57,18% 57,65% 56,93% 56,59% 58,28% 59,15% 0,36% 1,01
 Accize - Bulgaria
Produs
Bere  € 0.7669/hl
Fabrici de bere € 0.3835/hl
Vin si alte bauturi €0
spumante

Produse intermediare € 46,017/hl

Alcool etilic € 562,4297/hl
Bauturi spirtoase € 281,2148/hl

Produse din tutun

Tigarete  Cota standard este  € 55.7317/1000
buc
Cota Ad valorem este25% 
Tutun fin Cota standard este €77.7176/kg
Tigari Cota standard este €138.0509/1000 buc
Trabucuri si alte produse rulate din Cota standard este €119.1328/kg;
tutun
 Accize – Sume absolute mil euro
14,000.00
12,765.10
12,000.00
10,342.63
10,000.00

8,000.00
Bulgaria
6,000.00 EU28
NMS13
4,000.00 2,576.10
2,347.0 3,412.3
1,813.30
2,000.00

0.00
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

  2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018-2008 2018/2008

1.20
Bulgaria 2,091.30 1,891.90 1,813.30 1,972.40 2,031.80 2,095.00 2,055.40 2,413.70 2,494.80 2,576.10 2,505.60 414.30

1.20
EU28 10,605.83 10,342.63 10,792.02 11,231.75 11,667.85 11,687.17 11,981.01 12,591.86 12,502.76 12,597.44 12,765.10 2,159.28

1.25
NMS13 2,720.3 2,347.0 2,681.8 2,801.1 2,814.7 2,824.1 2,809.1 3,023.2 3,047.5 3,265.4 3,412.3 692.03
 Indici cu baza fixa pentru sumele absolute
140.0%
123.2% 125.4%
120.4%
120.0%

97.5%
100.0%
86.3% 86.7%

80.0% Bulgaria
EU28
60.0% NMS13

40.0%

20.0%

0.0%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

  2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018-2008 2018/2008

Bulgaria 100.0% 90.5% 86.7% 94.3% 97.2% 100.2% 98.3% 115.4% 119.3% 123.2% 119.8% 19.8%
1.20

EU28 100.0% 97.5% 101.8% 105.9% 110.0% 110.2% 113.0% 118.7% 117.9% 118.8% 120.4% 20.4%
1.20

NMS13 100.0% 86.3% 98.6% 103.0% 103.5% 103.8% 103.3% 111.1% 112.0% 120.0% 125.4% 25.4%
1.25
 Indici cu baza in lant pentru sumele absolute
140.0%

120.0% 117.4%
114.3% 105.1%
97.5%
100.0%
86.3%
90.5%

80.0%
Bulgaria
EU28
60.0% NMS13

40.0%

20.0%

0.0%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018-2008 2018/2008

Bulgaria 100.0% 90.5% 95.8% 108.8% 103.0% 103.1% 98.1% 117.4% 103.4% 103.3% 97.3% -2.7%
0.97

EU28 100.0% 97.5% 104.3% 104.1% 103.9% 100.2% 102.5% 105.1% 99.3% 100.8% 101.3% 1.3%
1.01

NMS13 100.0% 86.3% 114.3% 104.5% 100.5% 100.3% 99.5% 107.6% 100.8% 107.1% 104.5% 4.5%
1.05
 Ponderea În PIB a a accizelor
6.0
5.6
5.0
4.5
4.0
3.2 Bulgaria
3.0 2.9 EU28
2.4 2.2
NMS13
2.0

1.0

0.0
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018-2008 2018/2008

Bulgaria 5.6 5.1 4.8 4.8 4.8 5.0 4.8 5.3 5.1 4.9 4.5 -1.1 0.80

EU28 2.3 2.3 2.4 2.4 2.4 2.4 2.4 2.4 2.3 2.3 2.2 -0.1 0.96

NMS13 2.9 3.1 3.1 3.1 3.1 3.2 3.1 3.2 3.2 3.1 3 0.1 1.03
 Ponderea în total venituri a accizelor
20.0% 18.9%

18.0%

16.0%
15.0%
14.0%

12.0% 10.8%
Bulgaria
10.0%
9.1% EU28
8.0% NMS13
6.1%
6.0% 5.6%

4.0%

2.0%

0.0%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

2018-
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018/2008
2008

Bulgaria 18.4% 18.8% 18.4% 18.9% 18.2% 17.7% 16.9% 18.3% 17.7% 16.8% 15.0% -3.4%
0.81

EU28 5.8% 6.1% 6.1% 6.1% 6.1% 6.0% 6.0% 6.0% 5.9% 5.7% 5.6% -0.2%
0.96

NMS13 9.9% 10.1% 10.8% 10.6% 10.4% 10.3% 9.9% 10.0% 9.7% 9.5% 9.1% -0.8%
0.92
 Ponderea in total venituri fiscale a accizelor

30.0%
25.8%

25.0%

21.2%
20.0%
17.1%

Bulgaria
15.0% 14.9%
EU28
NMS13
9.4%
10.0%
8.4%

5.0%

0.0%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018-2000 2018/2000

Bulgaria 24.4% 25.6% 24.7% 25.8% 24.5% 24.0% 23.4% 25.0% 24.2% 23.4% 21.2% -3.2% 0.87

EU28 8.7% 9.4% 9.4% 9.3% 9.3% 9.1% 9.0% 9.0% 8.8% 8.6% 8.4% -0.4% 0.96

NMS13 15.4% 16.2% 17.1% 16.9% 16.8% 16.5% 15.9% 16.0% 15.6% 15.4% 14.9% -0.5% 0.97
 Ponderea accizelor in impozite indirecte

40.0%
35.5%
35.0%

30.0% 29.7%
25.6%
25.0% 22.7%

18.9% Bulgaria
20.0%
EU28
16.7%
15.0% NMS13

10.0%

5.0%

0.0%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

2018-
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018/2000
2000

Bulgaria 33.6% 35.5% 33.6% 34.9% 32.5% 32.3% 32.4% 34.0% 33.4% 32.7% 29.7% -3.9% 0.89

EU28 18.0% 18.9% 18.4% 18.3% 18.2% 18.0% 17.7% 17.8% 17.5% 17.1% 16.7% -1.3% 0.93

NMS13 24.9% 25.3% 25.6% 25.1% 25.0% 24.6% 23.9% 24.0% 23.8% 23.5% 22.7% -2.2% 0.91
 PONDEREA IN PIB A IMPOZITELOR INDIRECTE
18.00%
16.70%
16.00%
13.70% 14.20%
14.00% 13.10% 13.40% 13.40% 13.40% 13.40%
12.40%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

EU 28 BULGARIA NMS13

2018-
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018/2008
2008

EU 28 12,6% 12,4% 12,8% 13,0% 13,3% 13,3% 13,4% 13,4% 13,3% 13,4% 13,4% 0,8% 1,06

BULGARIA 16,7% 14,2% 14,2% 13,7% 14,9% 15,5% 14,8% 15,5% 15,4% 15,0% 15,0% -1,7% 0,90

NMS13 13,5% 13,1% 13,5% 13,6% 13,8% 13,9% 14,0% 14,2% 14,1% 14,1% 14,2% 0,7% 1,05
Vă mulţumim pentru atenţie!