The tourist tax regime is regulated in Art. 61r - 61t of the Law on Local Taxes and Fees.
Object of taxation
Tourist tax applies to overnight stays.
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In the sense of § 1, item 34 of the DR of ZMDT "Overnights" are the overnight stays in the places of accommodation within the meaning of the Tourism Act.
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In the sense of § 1, item 27 of the DR of ZMDT "Accommodation places" are the relevant tourist sites under Art. 3, para. 2, item 1 of the Tourism Act.
Taxable persons
Persons offering overnight stays are taxable persons.
Tax rates
The amount of the tax is determined by an ordinance of the municipal council within the limits of BGN 0.20 to BGN 3.00 for each night according to the settlements in the municipality and the category or registration of the accommodation under the Tourism Act.
How is the tax determined?
The amount of the tax payable for the calendar month is determined by an employee of the municipal administration based on data from the Unified Tourist Information System maintained by the Ministry of Tourism, with the number of nights provided for the month multiplied by the amount of the tax determined by the municipal council.
Tax declaration
According to the provision of Art. 61p, para. 5 of the ZMDT, taxable persons submit to the municipality a declaration according to a model by January 31 of each year for taxation for the previous calendar year.
Depositing the tax
The tourist tax due for the calendar month is paid by the taxable persons by the 15th of the month following the month in which the overnight stays were provided.
The tax is paid into the revenue of the municipality's budget according to the location of the accommodation within the meaning of the Tourism Act.
Administration of tourist tax
The establishment, provision and collection of the tourist tax is carried out by the employees of the municipal administration in accordance with the Tax and Insurance Procedure Code.
Sanctions
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According to the provision of Art. 4, para. 2 of the ZMDT, the tax not paid on time is collected together with the interest under the Law on Interest on Taxes, Fees and other similar state receivables.
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According to the provision of Art. 127, para. 2 of the ZMDT, failure to pay the tourist tax on time is not considered an administrative violation.
