On 5 July 2022, amendments to the Excise Duties and Tax Warehouses Act were promulgated in the State Gazette. The main change is the introduction of a zero-excise duty rate for the following products:
- natural gas and liquified petroleum gas used as motor fuels;
- produced heat energy;
- energy products used for the combined production of heat energy and electricity; and
- electricity, provided that it is (i) produced from solar, wind, wave, tidal or geothermal energy (ii) produced hydraulicly or in hydroelectric installations (iii) generated from biomass or products produced from biomass (iv) generated from methane released in abandoned coal mines and (v) generated by fuel cells.
The above exemptions are envisaged as a temporary measure during the period from 1 July 2022 until 30 June 2025.
The full text of the Official State Gazette is available here (in Bulgarian only).