Summary of the Terms and Conditions for the Enforcement of the Discount of BGN 0,25 per l/kg

SUMMARY OF THE TERMS AND CONDITIONS FOR THE ENFORCEMENT OF THE DISCOUNT OF BGN 0,25 PER L/KG FUEL BASED ON THE STATE REBATE MEASURE, IN ACCORDANCE WITH THE LAW OF AMENDMENT AND SUPPLEMENT TO THE STATE BUDGET ACT OF THE REPUBLIC OF BULGARIA FOR 2022

1. FUELS, INCLUDED IN THE STATE REBATE: 
- Gasoline 95, the product offering of this type of fuel at the lowest selling price at the premises (EKO Racing is not included);
- Diesel fuel, the product offering of this type of fuel at the lowest selling price at the premises (Diesel Double Filtered is not included);
- Liquefied Petroleum Gas (LPG) the product offering of this type of fuel at the lowest selling price at the premises;
- Compressed Natural Gas (CNG), the product offering of this type of fuel at the lowest selling price at the premises.


2. SIZE OF THE STATE REBATE MEASURE:
BGN 0,25 per litre/kilogram for direct refuelling into a gas tank of a motor vehicle of category M1 (including M1G), two- or three-wheeled mopeds and motorcycles of category L.


3. WHO CAN BENEFIT FROM THE REBATE? 
Private persons, directly refuelling into a gas tank of a motor vehicle of category M1 (including M1G), two- or three-wheeled mopeds and motorcycles of category L, registered in Bulgaria, in accordance with the Law on Road Transport, which must be owned by a private person or used by a private person; when the motor vehicle is used by a person, different from the owner of the vehicle, the person must be explicitly stated as a user of the motor vehicle in the documents for the registration of the motor vehicle. 


4. EXTENDED FISCAL CASH RECEIPT:
The final distributor issues an extended fiscal cash receipt for the delivery of fuels, for which the state rebate is enforced. The fiscal cash receipt must include the license plate number of the motor vehicle. In the extended version of the receipt it is recorded as “Recipient of the State Rebate under the State Budget Act” instead of the names and addresses of the recipients. Meanwhile, instead of using the identification number – “0000000025” is recorded. The extended receipt must not document the sale of fuels which do not fall under the scope of the state rebate.

Private persons, recipients of the state rebate, do not have the rights to a tax deduction, in accordance with the Value Added Tax Act, to a VAT for which the person has used compensation; and the expense, incurred in those invoices, cannot be recognized for tax purposes. 


5. HOW WILL IT THE CHECKED WHETHER A PERSON MEETS THE CONDITIONS FOR THE REBATE? 
The registration certificate of the vehicle concerned will be presented to the final distributor. 

The vehicle registration number will be included on the fiscal cash receipt issued to the private person concerned. 


6. MEANS OF PAYMENT:
The state rebate measure will be enforced for the following means of payment: cash, debit or credit card.


7. COMBINATION WITH OTHER DISCOUNTS: 
The state rebate can be combined with the standard discount offered by EKO through the loyalty cards or club cards (EKONOMY). Excluding the cards, issued to corporate clients as well as those issued to Bri4ka (Бричка) and Motobul (Бензин БГ).

In addition, the following Petrol Stations - Usojka and Sofia Prazhka Prolet will operate under the following special conditions: 

  • from 07:00 to 19:00 - The state rebate will be applicable. The standard discount offered by EKO through the loyalty cards or club cards will not be applicable.
  • from 19:00 to 07:00 - The state rebate will not be applicable. The standard discount offered by EKO through the loyalty cards or club cards will be applicable.

8. PERIOD OF VALIDITY:
The state rebate will be enforced from 00:00 on 09.07.2022 to 31.12.2022. The Council of Ministers can exercise its rights to suspend the state rebate in the case of insufficient means as indicated in the State Budget Act. 

EKO Bulgaria reserves its right to suspend its participation in the State Rebate Measure. 


9.INFRINGEMENT AND RESPONSIBILITY:
Unlawfully acquired means, unduly paid and overpaid amounts are refunded together with interest, in accordance with the Interest on Taxes, Fees and Other State Receivables Law from the acquisition date to the repayment date.