Market & legal data in the tobacco alternatives sector in Bulgaria

20th December 2024: Bulgaria: In December 2022, the parliament approved a bill to amend the Law on Excise and Tax Warehouses that gradually increases the excise duty for heated tobacco consumables until 2026. Heated tobacco will be taxed at BGN380 (€194) per kg from 2025 and tax on “tobacco substitutes containing nicotine” will increase to BGN105 (€54) per kg from 1st January 2025.
10th December 2024: Bulgaria: The Ministry of Finance has presented the draft law on the 2025 State Budget. The draft envisages a tax increase on heated tobacco products (HTPs), nicotine pouches and herbal heated products. HTPs and herbal heated products are currently taxed at BGN331 (€169) per kg. This rate will increase to BGN400 (€205) per kg from 1st March 2025, to BGN420 (€215) per kg from 1st January 2026, to BGN440 (€225) per kg from 1st January 2027, to BGN460 (€235) per kg from 1st January 2028 and to BGN490 (€251) per kg from 1st January 2029. Nicotine pouches with a maximum of 20 mg of nicotine per pouch are currently taxed at BGN95 (€49) per kg. This rate will change to BGN30 (€15) per kg from 1st March 2025, to BGN33 (€17) per kg from 1st January 2026, to BGN40 (€20) per kg from 1st January 2027, to BGN45 (€23) per kg from 1st January 2028 and to BGN55 (€28) per kg from 1st January 2029. Nicotine pouches with more than 20 mg of nicotine per pouch are currently taxed at BGN95 (€49) per kg. This rate will increase to BGN115 (€59) per kg from 1st March 2025, to BGN118 (€60) per kg from 1st January 2026, to BGN126 (€64) per kg from 1st January 2027, to BGN134 (€69) per kg from 1st January 2028 and to BGN142 (€73) per kg from 1st January 2029. The bill needs to be approved by the National Assembly.
9th September 2024: Bulgaria: Parliament has passed an amendment to the Child Protection Act in its second and final reading that extends the ban on sales of tobacco products to under-18s to include “products other than tobacco products, smokeless tobacco products and heated tobacco products”. Although this measure was already in place for heated tobacco products, the bill extends the ban to other products, such as herbal heated sticks. The bill needs to be signed by the president before becoming a law.
1st August 2024: Bulgaria: Parliament has passed in its first reading an amendment to the Child Protection Act, extending the ban on sales of tobacco products to under-18s to include “products other than tobacco products, smokeless tobacco products and heated tobacco products”. Although this was already in place for heated tobacco products, the bill extends the ban to other products, such as herbal heated sticks. The bill will now go to its second and final reading.
25th July 2024: Bulgaria: The Commission on Demographic Policy, Children and the Family has approved a bill to amend the Child Protection Act, extending the ban on sales of tobacco products to under-18s to include “products other than tobacco products, smokeless tobacco products and heated tobacco products”. Although this was already in place for heated tobacco products, the bill extends the ban to other products, such as herbal heated sticks. The bill will now be put to a first vote in the National Assembly.
11th July 2024: Bulgaria: The GERB–SDS – a two-party political coalition with the most seats in the parliament – has introduced a bill to amend the Child Protection Act, extending the ban on sales to under-18s to include “products other than tobacco products, smokeless tobacco products and heated tobacco products”. Although this was already in place for heated tobacco products, the bill extends the ban to other products such as herbal heated sticks. The bill next needs to be analysed by the parliament.
30th May 2024: Bulgaria: The Ministry of Finance has published an amendment to the Supplements to the Regulations for the Implementation of the Act on Excise Duty and Tax Warehouses. The amendment adds a limit for bringing in heated tobacco (0.25 kg), nicotine pouches (0.02 kg) and herbal heated sticks (0.25 kg) for personal use from other EU member states. The draft needs to be sent to and approved by the parliament.
2nd February 2024: Bulgaria: Following the transposing of the EU Commission Delegated Directive 2022/2100, Maria Kusheva from the Institute for Tobacco and Tobacco Products at the Ministry of Agriculture and Food said that heated tobacco products (HTPs) available on the market that have passed the regulatory assessment in Bulgaria and the EU are classified as smokeless, and that heated smoking products are not currently available.
18th January 2024: Bulgaria: The Sofia District Court has ruled that using heated tobacco in indoor public spaces does not constitute a violation of the smoking ban, press reports. "The legislator has only introduced a ban on smoking in indoor public places, not tobacco use at all. The court finds that the use of the devices mentioned and the smokeless tobacco products found by the inspectors do not fall within the scope," added the judge in the case. The decision is subject to an appeal.
8th January 2024: Bulgaria: As of 1st January 2024, heated tobacco tax has increased to BGN331 (€169) per kg and nicotine pouch tax to BGN95 (€48) per kg.
20th December 2023: Global: Several EU and international markets will see a rise in heated tobacco taxes on 1st January 2024, including Indonesia, Bulgaria, Russia and Estonia. Further information is available in our compliance calendar.
13th December 2023: Bulgaria: The bill transposing EU Commission Delegated Directive 2022/2100, which bans heated tobacco flavours and adds packaging restrictions depending on whether the product is considered smoking or smokeless, has passed its second and final reading in the parliament. The bill needs to be signed by the president before becoming law.

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Alternative tobacco and nicotine products in Bulgaria

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