Trade, storage and supply of cigarettes and other tobacco products is an activity permitted in Bulgaria. It can only be done by traders after obtaining a permit to trade in tobacco products. What is the procedure for issuing the permit and what are the required documents you can read in this article.
What is a tobacco product?
First, let’s clarify which are the “tobacco products” according to the Bulgarian law. These are cigars, cigarillos, cigarettes, smoking tobacco (for pipes and cigarettes), as well as a heated tobacco product.
What are the requirements for issuing a permit?
According to the Bulgarian legislation trade in cigarettes and other tobacco products can be carried out only by registered traders (e.g. OOD, AD, EOOD, and EAD). The company must not be in bankruptcy or liquidation proceedings and must have paid all its tax and social security obligations. Another important condition is for the trader to has his own or rented premises for this activity. This may be a commercial warehouse or shop, such as a tobacco shop, a grocery store, a liquor store, a gas station, a kiosk, a restaurant or a diner. Also, the application documents must include a certificate of registration of a fiscal device /cash register.
And in case you want to trade in or sell tobacco products by delivery, you should provide the competent customs office with the identification data of the vehicles that will be used for the activity. An important clarification here is that the delivery trade is allowed only for the delivery of tobacco products and only after obtaining the permit. A copy of the issued permit must be kept in the vehicle.
What is the procedure?
After providing the necessary documents, an application is submitted to the director of the Tax Office at the location of the warehouse / shop or at the nearest customs office. An on-site inspection is carried out. Once all relevant conditions are met, the competent authority shall decide on the request within 14 days. However, in case the documents do not meet all requirements, a deadline is given for elimination of the irregularities. The term is again 14 days. The refusal to issue a permit may be appealed in court. The right to trade in tobacco products starts from the date of service of the permit. The Customs Agency keeps a Register of issued permits for trade in tobacco products.
Are there any fines?
A person that stores, offers or sells cigarettes and other tobacco products without a permit is imposed a fine from BGN 1,000 to BGN 3,000, and sanctions for companies are from BGN 2,000 to BGN 5,000. And a person who sends, carries or transports State tobacco products or alcoholic beverages in quantities of a commercial nature for another Member, shall be sanctioned with a fine in the amount of BGN 1,000 to BGN 4,000. In case of repeated violation, the fine shall be in the amount of BGN 3,000 to BGN 6,000.
Important!
Tobacco products and alcohol purchased in another Member State from individuals for personal use, which are exempt from excise duty, may be in quantities not exceeding:
1. tobacco products: cigarettes – 800 pieces; cigars – 200 pieces; cigars – 400 pieces; smoking tobacco – 1 kg;
2. alcoholic beverages: alcoholic beverages with CN code 2208 – 10 liters; wines – 90 liters (sparkling wines not more than 60 liters); beer – 110 liters.
In case you need legal advice and assistance in preparing the necessary documents and applying for a permit for trade in tobacco products, you can contact us through one of our CONTACT forms.
