From January 1, 2026 - the date of the introduction of the euro in our country as an official means of payment, all excise duties collected by the Customs Agency will be paid only in euros by bank transfer, it is known from the Agency's website, NOVA reported.
During the period of dual circulation of levs and euros, that is, throughout the month of January, in cases where cash payment of public duties is permissible, cash payments will also be able to be made in levs.
In preparation for the introduction of the new currency, it is reported that by this month, 18 information systems of the Customs Agency, adapted to work with euros, have successfully passed test trials, including all external systems that are not its property. By the end of September, the remaining three will be completed.
In an excise declaration filed in January next year for the tax period December 2025, excise duties should be indicated in leva. From February for the tax period January onwards, they will already be in euros.
Corrective excise declarations follow the same rule - the currency of the period being corrected.
This means that for the tax period December this year, the declaration is filed in January next year in leva, and the payment is in euros. Accordingly, for January, the declaration submitted in February will be both declared and paid in euros.
The payment of the declared obligations for the month of December is made within the legally defined 14-day period, that is, from January 1 to January 14, 2026.
As already announced, the currency conversion will be automatic at the fixed rate of 1 euro - 1.95583 leva. The resulting amount is rounded to the second decimal place according to the mathematical rule, according to which if the next third digit is less than five, the second digit does not change, and if it is equal to or greater than five, it increases by one unit.
From January 1, all public receivables to the state and municipalities will be paid and collected in euros. During the period of dual circulation of levs and euros, in cases where cash payment of public obligations is permissible, they can also be made in levs.
From the beginning of next year, all excise duties collected by the "Customs" Agency will be paid only in euros to the Agency's bank accounts at the Bulgarian National Bank (BNB).
There is an exception for cash payments in levs under specific conditions under the Excise Act only during the period of dual circulation, which will be throughout January and only by individuals who are not sole traders.
All unpaid public obligations and amounts of public obligations unduly paid or collected before the introduction of the euro are converted into euros on the date of the introduction of the euro in our country.
Each receivable and each obligation collected by the National Revenue Agency on those submitted to it for compulsory collection, which is 1 stotinka as of the last day before the day of the introduction of the euro, is not converted on January 1, 2026 and is considered written off.
Refund of overpaid amounts after this date is made in euros, regardless of the time of overpayment.
Tobacco products that were on sale or in circulation in the country before the introduction of the euro and are accordingly priced in levs will be used after January 1, 2026. Their sale in the retail network will be until stocks run out (expiration date) when applying the official exchange rate and in accordance with the rules for conversion and rounding.
The requirement for double price indication, which is in effect from August 8, does not apply to them when the price is written on the consumer packaging or on the retail banderole (for cigars and cigarillos). The exception to the rule is intended to facilitate trade in tobacco products, where prices are already indicated.
The Register of Tobacco Product Prices, maintained by the "Customs" Agency, will display prices in both leva and euros.
For certificates of registered prices issued before January 1, 2026, it will not be necessary to submit notifications for changes that concern only the conversion of the registered price of tobacco products from leva to euros.