Bulgaria: a tabled bill, not law, would apply the 9% VAT rate to road motor fuels for 12 months
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Bulgaria as they stand today, see the Bulgaria guide →
- Jurisdiction
- Bulgaria
- Tax
- VAT
- Change type
- Rate change
- Status
- Proposed
- Impact
- Watch
- Announced
- 23 September 2026
- Authority
- Народно събрание (National Assembly of Bulgaria)
- Systems
- ERP, Invoicing, Tax engine, POS, Reporting
- Verified
- Fetched from official source · high confidence
Suppliers, importers and intra-Community acquirers of petrol, diesel, biodiesel, bioethanol and LPG for road motor use, at every supply stage.
Watch the first reading; if passed, prepare ERP/tax-engine rate logic for 9% on road fuels for 12 months, including the advance-payment and invoice-cancellation rules in the transitional paragraph.
ERPInvoicingTax enginePOSReporting
A bill amending Bulgaria's VAT Act (No. 52-654-01-150) was tabled in the 52nd National Assembly on 23 September 2026 by MP Tsoncho Ganev and other MPs. A new transitional paragraph 15zh would apply the reduced 9% rate under article 66a, instead of the standard 20%, for 12 consecutive months from the paragraph's entry into force to domestic supplies, imports and taxable intra-Community acquisitions of road motor fuels (petrol, diesel, biodiesel and blends, bioethanol and blends, LPG), at all supply stages including before sale to the end consumer; raw materials and fuels for heating, industrial, aviation, shipping, rail or off-road use are excluded, and the standard rate returns after the period. The bill enters into force on the first day of the month following 30 days after publication in the State Gazette. The parliament.bg record lists the Budget and Finance Committee as lead committee, with a first-reading stage item dated 21 October 2026. Text read from the scanned bill PDF.
What changed in detail
This is a bill, not law. A bill amending Bulgaria’s VAT Act (No. 52-654-01-150) was tabled in the 52nd National Assembly on 23 September 2026 by MP Tsoncho Ganev and other MPs. A new transitional paragraph 15zh would apply the reduced 9% rate under article 66a, instead of the standard 20%, for 12 consecutive months from the paragraph’s entry into force. It covers domestic supplies, imports and taxable intra-Community acquisitions of road motor fuels: petrol, diesel, biodiesel and blends, bioethanol and blends, and LPG. It applies at all supply stages, including before sale to the end consumer. Raw materials, and fuels for heating, industrial, aviation, shipping, rail or off-road use, are excluded, and the standard rate returns after the period.
The bill would enter into force on the first day of the month following 30 days after publication in the State Gazette. The parliament.bg record lists the Budget and Finance Committee as lead committee, with a first-reading stage item dated 21 October 2026.
What it means
Nothing changes for fuel pricing unless the National Assembly passes the bill. If it does, the 30-day publication lag means a start date well after adoption, and fuel pricing and invoicing would need to change at the start and again when the 12 months end.
Proof
За срок от 12 последователни месеца, считано от влизането в сила на този параграф, намалената ставка на данъка от 9 на сто по чл. 66а се прилага за доставките с място на изпълнение на територията на страната, при внос на територията на страната и при облагаеми вътрешнообщностни придобивания на територията на страната на следните продукти, предназначени за използване като моторни горива за задвижване на моторни превозни средства в автомобилния транспортFor a period of 12 consecutive months from the entry into force of this paragraph, the reduced rate of 9 per cent under article 66a applies to supplies with a place of supply in the country, to imports into the country and to taxable intra-Community acquisitions in the country of the following products intended for use as motor fuels for propelling motor vehicles in road transport
Source snapshot of the official page. Open full size ↗