Tourist tax ✓ works
The rate comes from the municipal ordinance when the hotel signs up. On the bill the tax has its own line, outside the VAT base.

Calculates the tax from guests and nights
The line on the bill reads “guests × nights × rate”. It stays outside the VAT base, because it is a local tax, not a hotel service. Under the line it says which ordinance and article the rate comes from.
Example: A couple from Sofia stay 3 nights in a 3-star hotel in Sapareva Banya. The ordinance sets €0.46 per guest per night, so the bill shows a separate line: 2 guests × 3 nights × €0.46 = €2.76, with no VAT.
Takes the rate from the municipal ordinance
At sign-up you choose the municipality and the star category. For Sapareva Banya, Sofia (Stolichna municipality) and Bansko the rate is verified and fills itself in, with the ordinance and article. For other municipalities you enter it by hand, with the year.
Adds the tax on top of the price or carves it out of it
The hotel chooses whether the tax is added to the price of the nights or already included in it. Either way it has its own line on the bill. When it is included, the VAT base is what is left of the price.
On the guest's folio the tax is a separate line with its formula underneath, and the daily report shows the tax for each night: number of guests × rate.

What it does not do (yet)
- It does not produce the monthly report for the municipality or the annual declaration. For now the daily report shows the tax night by night.
- It does not know the exemptions (children, students and others) in each municipality's ordinance.
- Rates are verified for only 3 municipalities.
What the law says
| Law | Article | What the system does | Status | Checked |
|---|---|---|---|---|
| Tourist taxLocal Taxes and Fees Act (ЗМДТ) | Local Taxes and Fees Act, Art. 61r(4) (lex.bg, new tab)The tax is shown separately on the document given to the guest. | Calculates it on a separate line, with no VAT, as guests × nights × rate, on the guest's folio and on the bill. The line stays separate even when the hotel has chosen to include the tax in the price. | ✓ works | 18 Oct 2026 |
| Tourist taxLocal Taxes and Fees Act (ЗМДТ) | Local Taxes and Fees Act, Art. 61s(1) (lex.bg, new tab)The rate is BGN 0.20–3.00 (≈ €0.10–1.53) per night, set by each municipality's ordinance. | At sign-up, fills in the rate for the municipality and the star category. Rates are verified for 3 municipalities; for the others you enter it by hand. | ✓ works | 19 Oct 2026 |
| Tourist taxLocal Taxes and Fees Act (ЗМДТ) | Local Taxes and Fees Act, Art. 61s(7); Art. 61r(5) (lex.bg, new tab)Payment by the 15th of the following month; an annual declaration by 31 January. | Will produce the monthly report and the figures for the municipal declaration. Today the daily report shows the tax for each night. | soon | 19 Oct 2026 |
We read each article on lex.bg on the date in the last column. The law states its amounts in leva (BGN); the euro figures use the fixed rate of 1.95583. This is not legal advice.
Included in the monthly price, at no extra cost
One monthly price: a base fee for the property and a fee for each room. There are no tiers and no add-on modules: every part that starts working joins the same price. We will publish prices at launch.
Short answers
Why is the tax on a separate line?
Because the law says so: the tax must be shown separately on the document the guest receives (Local Taxes and Fees Act, Art. 61r(4)).
When is it paid to the municipality?
By the 15th of the following month. The municipality calculates it from the data in ESTI.
Related parts
Look round the system in the demo
A sample hotel with 100 rooms. While the system is in development, demo access is available on request.