Every property owner in Bansko who provides accommodation for a fee inevitably faces the obligation to pay the tourist tax. In colloquial speech, the old term "resort tax" is often used, but the legal term according to the Local Taxes and Fees Act (LTFA) is precisely the tourist tax.

Unlike income taxes, which are declared annually, this levy is tied to the actual attendance of the property. Although the economic burden falls on the tourist (since the tax is included in the price of the overnight stay), the responsibility for its correct collection and payment to the municipal budget lies entirely with the landlord.

This article explains the procedural steps for proper tax administration to ensure peace of mind during inspections.

1. Formation and amount of the tax

The amount of the tourist tax is determined annually by Ordinance of the Municipal Council of Bansko. It is a fixed amount in leva (not a percentage of the price of the night) and depends on the category of the property (number of stars) and its location.

Calculation methodology

The amount due is calculated using the following formula:

$$Tax Due = (Number of nights) \times (Number of guests) \times (Rate for the corresponding category)$$

  • Example: If the rate for a "Guest Apartment" (category 1 star) in Bansko is 1.00 BGN, and you have accommodated two people for 5 nights, the calculation is:
    $$5 \ nights \times 2 \ guests \times 1.00 \ lv. = 10.00\ lv.$$

Tip: Always check the current rate for the current calendar year with the municipality's Local Taxes and Fees Department, as it is subject to change.

2. Key point: Synchronization with ESTI

It is crucial that the data you declare for tax purposes fully correspond to the records in The Unified Tourist Information System (USTI).

When a guest registers in ESTI, the system automatically calculates the tax due. In the event of an audit by the NRA or Bansko Municipality, the first step of the inspectors is to detect discrepancies between the submitted tax returns and the register in the ESTI. Any discrepancy is grounds for imposing sanctions.

3. Deadlines for declaration and payment

The regulations are categorical - the tourist tax is a monthly obligation.

  • Declaration deadline: The tax due for the previous calendar month is declared by 15th number of the current month.
    • Example: The tax for overnight stays realized in January is declared by February 15.
  • Payment term: The amount must be deposited into the municipality's account within the same deadline - by 15th number next month.

Documentation (Declaration under Art. 61p)

The document you should submit is the "Sample Declaration for Taxation with Tourist Tax under Art. 61p of the Tourism Tax Act". It states:

  1. The number of overnight stays for the period.
  2. The amount of tax due.
  3. The identification data of the accommodation facility.

Submission can be done on site in the municipality, through a licensed postal operator or (the most efficient option) electronically with a Qualified Electronic Signature (QES).

4. Payment methods to Bansko Municipality

Owners can use the following channels to repay debts:

  1. Bank transfer: Payment to the budget account of the Bansko Municipality.
    • Important: In the payment order, be sure to indicate the correct Payment Type Code (PTC) for tourist tax, the period to which the payment applies, as well as the property's lot number.
  2. At the checkout: In cash or through a POS terminal at the Municipality's administrative service center.
  3. Intermediaries (Easypay / FastPay): Payment at the cash desk via the obligor's personal identification number/UIC.
  4. Electronic portals: Through the Ministry of Electronic Government (e-Payment) system or specialized platforms for local taxes.

5. Important clarifications and common mistakes

The role of platforms (Airbnb/Booking)

A common misconception is that booking platforms automatically transfer this tax. While this is the practice in some world capitals, In Bulgaria, platforms do not collect or pay tourist tax. This is entirely the owner's responsibility. You should factor this cost into your pricing.

Inactivity (Zero months)

If you have not booked any overnight stays in a given calendar month:

  • There should be no records in the ESTI system.
  • The usual practice is that in the absence of overnight stays, no declaration is due (unlike VAT), but it is advisable to inform yourself about the specific requirements of the local administration in Bansko in order to avoid official accrual of obligations based on "full capacity".

Tax differentiation

Don't confuse the two main local taxes:

  • Patent tax: Annual business tax (fixed amount for the year).
  • Tourist tax: A fee for each specific overnight stay.
    Payment of one does not cancel the obligation for the other.

Conclusion

Creating a routine for monthly reporting of tourist tax takes minutes, but it is the foundation of a legal tourism business. Accuracy in this process protects you from fines and guarantees your impeccable reputation with regulatory authorities.