Message 001
Communication from the Commission - TRIS/(2026) 2769
Directive (EU) 2015/1535
Notification: 2026/0536/BG
Notification of a draft text from a Member State
Notification – Notification – Notifzierung – Нотификация – Oznámení – Notifikation – Γνωστοποίηση – Notificación – Teavitamine – Ilmoitus – Obavijest – Bejelentés – Notifica – Pranešimas – Paziņojums – Notifika – Kennisgeving – Zawiadomienie – Notificação – Notificare – Oznámenie – Obvestilo – Anmälan – Fógra a thabhairt
Does not open the delays - N'ouvre pas de délai - Kein Fristbeginn - Не се предвижда период на прекъсване - Nezahajuje prodlení - Fristerne indledes ikke - Καμμία έναρξη προθεσμίας - No abre el plazo - Viivituste perioodi ei avata - Määräaika ei ala tästä - Ne otvara razdoblje kašnjenja - Nem nyitja meg a késéseket - Non fa decorrere la mora - Atidėjimai nepradedami - Atlikšanas laikposms nesākas - Ma jiftaħx il-perijodi ta’ dewmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Nu deschide perioadele de stagnare - Nezačína oneskorenia - Ne uvaja zamud - Inleder ingen frist - Ní osclaíonn sé na moilleanna
MSG: 20262769.EN
1. MSG 001 IND 2026 0536 BG EN 02-10-2026 BG NOTIF
2. Bulgaria
3A. 3A. Министерство на икономиката, инвестициите и индустрията
Дирекция "Европейски въпроси и законодателство на ЕС за стоки и услуги"
ул. "Славянска" № 8, 1052, София
Tel.: +359 2 940 7522 / +359 2 940 7336
Fax.: +359 2 987 8952
infopointBG@mi.government.bg
3B. Министерство на финансите,
Дирекция "Данъчна политика",
ул.Раковски 102, 1052, София,
тел. +359 2 9859 2857,
a.nemski@minfin.bg
4. 2026/0536/BG - H10 - Games of chance
5. Draft Act amending the Gambling Act
6. The act provides for a complete ban on the advertising of games of chance and of gambling operators, and a ban on the promotion of games of chance by affiliate operators.
7.
8. The act has been drafted in response to the need to curb gambling addiction by introducing a total ban on gambling advertising.
9. It provides for a complete ban on the advertising and promotion of games of chance, gambling operators and their distinctive logos/signs. Measures to expand the prevention of gambling addiction among individuals within the education system are also envisaged. Measures with a fiscal impact are also proposed. The draft proposes an increase in the one-off fees for granting and maintaining a licence to organise games of chance, the introduction of minimum monthly amounts of the two-component State fee for granting and maintaining a licence for online betting, for games in casinos and gaming halls, an increase in the alternative tax under the Corporate Income Tax Act (CITA) for land-based casinos and gaming halls in 2027, with the alternative tax being abolished in the CITA as of 2028 and replaced by a two-component State fee provided for in Article 30(5) and (6). It is envisaged that foreign legal entities organising online betting will be required to have a principal place of business in Bulgaria, and that the amounts of the social responsibility contributions, as well as of the fines and financial penalties, will be updated.
The draft act also clarifies certain provisions of the Gambling Act with a view to overcoming some difficulties identified in their implementation in practice, in order to ensure greater clarity and effectiveness of the regulatory framework.
9a.
Elimination of the harmful effects of advertising and promoting games of chance, operators of games of chance and their distinctive logos/signs on society, and in particular on young people and other vulnerable groups.
Greater accountability on the part of those who generate revenue from the provision of payment services relating to gambling activities.
Encouragement of operators of games of chance to contribute to the sustainable financing of sport.
Greater engagement of operators of games of chance in overcoming and limiting the adverse social consequences associated with gambling.
Extension of the scope of activities financed through the funds collected from the annual social responsibility contributions to include gambling addiction prevention programmes and training in the education system.
Greater transparency and control of the revenue generated by land-based operators of games of chance.
Creation of the necessary prerequisites for effective implementation of the rules on corporate income tax to profits which are economically relevant to the activity carried out through the principal place of business in Bulgaria.
Increasing revenues from gambling activities in the state budget and enhancing their stability and predictability.
Enhancing the effectiveness of financial penalties and fines, and encouraging obligated entities to comply with the requirements of the law.
Creating more effective control over the services actually performed, the declared revenues and expenses, as well as the fulfillment of the tax and social security obligations of all participants in the construction sector.
9b. With a view to introducing a complete ban on the advertising of gambling, it is envisaged that affiliate operators will cease their activities and that their licences will be revoked, insofar as such activities are directly linked to advertising and promoting games of chance. This ensures consistency between the ban on advertising games of chance and the rules applicable to those who promote such activities. The advertising ban will restrict the activities of advertising service providers, who will no longer be able to provide advertising services relating to gambling.
The draft act provides that a licence to organise online betting may only be granted to a person who is a local legal entity or a foreign legal entity that has a place of business in the Republic of Bulgaria within the meaning of §1, point 5 of the supplementary provisions of the Tax and Social Security Procedure Code, through which the revenue from organised online betting and the related expenses are reported.
A requirement is introduced for foreign legal entities to register their place of business in the BULSTAT register before they receive the certificate confirming the granting of a licence to organise games of chance.
The proposal to introduce a requirement for foreign legal entities to have a place of business in Bulgaria in order to be able to organise online betting aims to ensure that, when a foreign legal entity is granted a licence to organise online betting in Bulgaria, there is a real, traceable and verifiable economic link between the licensed gambling activity, the economic result of that activity and the Bulgarian accounting and tax system.
9c. No excessive burden in connection with the objective pursued has been established. The main objectives of the draft act are eliminating the harmful impact of advertising and promoting games of chance, organisers of games of chance and their logos/signs on society, especially on young people and other vulnerable groups, and engaging organisers of games of chance to a greater degree in overcoming and limiting the adverse social consequences associated with gambling.
10. References of the Basic Texts:
11. No
12.
13. No
14. Yes
15. No
16.
TBT aspects: No
SPS aspects: No
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European Commission
Contact point Directive (EU) 2015/1535
email: grow-dir2015-1535-central@ec.europa.eu
