3
35
32
42
Brewing sector
Supplying sectors
Hospitality industry
Retail
38
29
48
33
5
Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
7 | Total value added due to beer
8 | Total government
revenues due to beer
The contribution of the brewing sector to the Bulgarian
economy can also be expressed in terms of value added.
The total value-added generated by these 27,100 jobs is
estimated at 112 million euro :
The government also benefts from the brewing sector
by receiving tax revenues. In 2010 the total revenue from
excise, VAT and income-related contributions due to beer
production and sales were estimated at 152 million euro :
VAT revenue is estimated at 81 million euro, the major
proportion being generated in the hospitality sector.
The total in excise revenue on beer is 38 million euro.
Income-related revenue due to beer production and
sales are approximately 34 million euro, comprising 8.4
million euro income tax, 9.1 million euro social security
contributions paid by employees and 16.3 million euro
social security taxes and payroll taxes paid by employers.
In 2008 we calculated that the revenues of excise,
VAT and income-related contributions due to beer
production and sales were 190 million euro.
The brewing sector share in overall value-added arising
from the production and sale of beer is 29%, while
the share in employment of the brewing sector is
approximately 10%. A signifcant explanation for this is the
high productivity of employees in the Bulgarian brewing
sector.
›
Graph 10.4. / Value added due to the production
and sale of beer : 112 million euro
›
Graph 10.5. / Government revenues due to the production
and sale of beer : 152 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Bulgaria
10
69