Final tax for the organizers of gambling games
1. The tax on the gambling activity related to lotto, sports and horse/dog races betting, random events betting and betting related to knowledge of facts (quizzes with bets), including gambling activities that are organized remotely
==> This tax is paid by: the organizers of lotto games, sports and horse/dog races betting, random events betting and betting related to knowledge of facts, including gambling activities that are organized remotely
==> Tax base: the amount of the bets made for each game.
==> Tax rate: 15 per cent.
==> Declaring the tax: the tax is declared electronically (using a qualified electronic signature) with a tax return as per template within 7 days from determining game’s outcome.
Tax return for downloading (BG):
==> Deadline for tax payment:
The tax must be paid within 7 days from determining game’s outcome.
==> Auxiliary and supportive activities according to the Gambling Act:
- the income from such activities is levied with alternative tax in the amount of 12 per cent;
- the tax must be paid by March 31st the next year;
- the tax is declared with an annual tax return as per template; the tax return must be submitted by March 31st the next year at NRA’s territorial directorate corresponding to taxpayer’s registration.
Tax return for downloading (BG):
2. Tax on the gambling activity related to lotteries, raffles and „Bingo“ and „Keno“ lotteries of numbers, including gambling activities that are organized remotely
This tax is paid by: the organizers of gambling games classified as lotteries, raffles and „Bingo“ and „Keno“ lotteries of numbers, including gambling activities that are organized remotely.
==> Tax base:
- the nominal value of the bet specified in coupons, talons, tickets or other documents of participation;
- the bets placed by registered participants - for lottery games – traditional lottery, as well as „Bingo“ and „Keno“ lotteries of numbers, organized remotely by Internet.
==> Tax rate: 15 per cent
==> Deadline for tax declaring:
- the tax is declared with a tax return as per template by the 10th day of the month following the month when tokens certifying the participation in gambling games were received, and for gambling games organized remotely by Internet - by the 10th day of the month following the month of game’s completion.
Tax return for downloading (BG):
==> Tax payment:
- prior to receiving tokens certifying the participation or prior to depositing such tokens;
- by the 10th day of the month following the month of game’s completion – for games organized remotely by Internet.
==> Auxiliary and supportive activities according to the Gambling Act:
- the income from such activities is levied with alternative tax in the amount of 12 per cent;
- the tax must be paid by March 31st the next year;
- the tax is declared with an annual tax return as per template; the tax return must be submitted by March 31st the next year at NRA’s territorial directorate corresponding to taxpayer’s registration.
Tax return for downloading (BG):
3. Tax on the gambling activity related to games organized remotely, in which the bet for participation is the price of the telephone or other electronic communications service
==> This tax is paid by: the organizers of gambling games organized remotely, in which the bet for participation is the price of the telephone or other electronic communications service.
==> Tax base: the mark-up of the price of the telephone or other electronic communications service.
==> Tax rate: 15 per cent.
==> Declaring the bets placed and the tax:
The organizer of the gambling game must declare the bets placed and the tax at NRA’s territorial directorate corresponding to organizer’s registration by the 10th day of the month following the month when the games took place, using a tax return as per template.
The operator of the telephone or other electronic communications service must declare the bets placed and the tax at NRA’s territorial directorate corresponding to operator’s registration by the 10th day of the month following the month when the games took place, using a tax return as per template.
Tax return for downloading (BG):
==> Deadline for tax payment:
The tax is deducted and paid by the operator of the telephone or other electronic communications service by the 10th day of the month following the month when the games took place.
The operator of the telephone or other electronic communications service must make sure that the organizer of the gambling game was granted permission by the State Commission on Gambling, and submit the contract based on which the operator accepted the bets (containing a clause on the mark-up of the telephone or other electronic communications service) to NRA’s territorial directorate.
==> Auxiliary and supportive activities according to the Gambling Act:
- the income from such activities is levied with alternative tax in the amount of 12 per cent;
- the tax must be paid by March 31st the next year;
- the tax is declared with annual tax return as per template, which must be submitted by March 31st the next year at NRA’s territorial directorate corresponding to taxpayer’s registration.
Tax return for downloading (BG):
4. Tax on the gambling activity related to slot machines games and casino games, including gambling activities that are organized remotely:
==> This tax is paid by: the organizers of gambling slot machines games and casino games, including gambling activities that are organized remotely.
==> Tax assessment and amount of the tax:
The tax is assessed for the following gambling equipment listed in the license certificate:
1. slot machines and/or virtual slot machines in an amusement arcade, respectively each gambling seat they include;
2. gaming tables and/or virtual gaming tables and slot machines and/or virtual slot machines in a casino, respectively each gambling seat they include.
The amount of the tax is as follows:
1. for a slot machine and/or a virtual slot machine in an amusement arcade and casino, respectively each gambling seat they include – BGN 500 quarterly;
2. for a roulette and/or virtual roulette with up to 10 simultaneous game sessions per gaming table in a casino – BGN 22 000 quarterly for each gaming table;
3. for other gaming equipment and/or other virtual gaming equipment with up to 7 simultaneous game sessions in a casino – BGN 5000 quarterly for each gaming equipment;
4. for casino games for which fees and commissions for participation are collected - 15 per cent of the fees and commissions collected for the respective quarter.
No tax is due for the quarters prior to the issue and after the forfeit of the license to organize gambling games with the respective gaming equipment. The tax is payable in full amount for the quarter when the abovementioned license was issued or forfeited. In the cases specified by Art. 40 of the Gambling Act (temporary suspension of activity) the tax is due in full amount for the quarter when the activity was suspended or resumed.
==> Declaring the tax: the organizers of gambling games must declare the tax at NRA’s territorial directorate corresponding to their place of registration by the 15th day of the month following the quarter in hand.
Tax return for downloading (BG):
==> Tax payment: the tax must be paid within the deadlines for its declaring.