Proposed Food Voucher Cap Increase
Bulgaria’s cabinet approved a plan to raise the monthly food voucher cap to 200 euros starting next year, nova.bg reported.
Under the proposal approved on November 9, 2026, amounts exceeding 102.26 euros will face a 7% tax, according to flagman.bg. The measure shifts the current tax-free limit of 200 levs up to a maximum threshold of 200 euros per month.
Tax Impact on Workers
The new rules introduce an outright tax on the portion of food vouchers exceeding the previous threshold. At the maximum monthly allowance of 200 euros, the taxable portion reaches 97.74 euros, carrying a tax of 6.84 euros, flagman.bg reported. Deducting this levy leaves workers with 193.16 euros for actual grocery purchases.
Parliament must still approve these legislative proposals before they take effect. Economist Stoyan Pankev noted that while the changes benefit workers, employers, and merchants, the Ministry of Finance absorbs the financial minus, nova.bg reported.
Voucher Network Mechanics
Employers purchase these financial instruments through licensed operators to distribute as social benefits. Employees face zero fees or commissions when using the vouchers for everyday transactions, nova.bg reported.
Tanya Obushtarova from the Association of Food Voucher Operators in Bulgaria explained that these vouchers operate within a closed network of contracted stores. Obushtarova emphasized that comparing them directly to standard bank cards is incorrect because of this restricted merchant network, according to nova.bg.
Expired Food Voucher Funds Move to a Special Account
Workers who miss spending their food vouchers before the expiration date lose access to the remaining balance. Obushtarova noted that unlike standard bank accounts where funds persist past card expiration dates, vouchers operate as targeted financial tools with strict validity periods, flagman.bg reported.
Pankev clarified that expired funds do not return to the employer or worker. “These money go into a special account monitored by the National Revenue Agency,” Pankev stated, according to nova.bg. “They cannot be used by the employer and the worker, they are closed in this account and monitored by the state.”
Common Questions About Food Vouchers
When do electronic food voucher funds expire?
Under current regulations, electronic food vouchers carry a validity period of up to 12 months from their quota issue date, flagman.bg reported. Plastic cards may remain active for several years, but individual monthly loads retain distinct expiration dates.
Do workers automatically receive 200 euros?
The higher cap does not guarantee a 200-euro benefit for every employee, flagman.bg reported. Employers retain the final decision on the exact voucher amount provided under internal social benefit rules.
Can employers pocket unused voucher money?
Unspent funds do not revert to the company budget after expiration. Pankev stated that the locked funds move into a specialized state-monitored account supervised by the National Revenue Agency, nova.bg reported.