Ready Made Shelf Companies and Company Formation in Bulgaria

Bulgaria — Ready-Made Shelf Companies and Company Formation

Bulgaria offers international entrepreneurs a Flat 10% CIT, EU member-driven entry point. The Bulgarian OOD (дружество с ограничена отговорност) is the dominant corporate form for SMEs, holdings, and trading entities — and we hold a stock of pre-formed, never-traded OODs ready for immediate ownership transfer through the Търговски регистър (TR).

ShelfCompanies24 has been arranging company formation and the transfer of pre-registered Bulgarian entities since 1995. We work with a network of Bulgarian corporate-service providers, accountants, and banks to deliver a consolidated service, start-to-finish service — whether you need your Bulgaria company ready in 48 hours or a brand-new one built from scratch in 5 days.

Why Bulgaria for Your Business

• EU single-market passport — your Bulgarian OOD can trade VAT-free across all 27 EU member states using its EU VAT number.
• Flat 10% CIT, EU member — the structural reason serious operators choose Bulgaria over neighbouring jurisdictions.
• Predictable corporate law — Търговски регистър (TR) provides public, searchable filings; ownership transfers are documented and binding.
• 2026 corporate tax: 10% — see the detailed tax breakdown below.
• Pre-formed OOD stock — clean TR-registered companies with no trading history, ready for a 48 hours ownership transfer.
• Remote-friendly — most Bulgaria corporate procedures can be completed without travel; we handle apostille, sworn translation, and digital signature.
• Corporate banking — introductions to local and international banks suitable for a Bulgarian OOD, without the multi-month onboarding most foreign owners face when they apply alone.
• Single point of contact — your dedicated consultant manages incorporation, banking, accounting, and ongoing compliance for the whole life of the company.

Our Core Services in Bulgaria

Bulgaria Company Types at a Glance

Most Bulgaria clients choose the OOD (дружество с ограничена отговорност) for the combination of limited liability, ownership flexibility, and predictable TR treatment.

Bulgaria Corporate Taxation 2026

The 2026 headline corporate tax position in Bulgaria is 10%.

10% flat CIT – EU lowest; Eurozone member from 1 January 2026 (lev replaced by euro at 1.95583).

VAT, withholding-tax, and treaty-network specifics are jurisdiction-dependent and best discussed in a free first call — your consultant will map your operational profile to the correct Bulgarian tax treatment before you commit to a structure.

Compliance and Reporting Obligations

• Annual financial statements — prepared under Bulgarian GAAP and filed with the TR on a calendar-year or financial-year basis.
• Beneficial ownership transparency — most modern jurisdictions, including Bulgaria, require beneficial-owner registration alongside the TR entity record.
• Tax registration — TR entry typically auto-registers the company with the Bulgaria tax authority; VAT/sales-tax registration is separate where turnover thresholds apply.
• Director and shareholder filings — changes to TR must be filed within statutory deadlines; we manage these end-to-end on retainer.
• DAC6 / DAC7 / Pillar Two — multinational groups face EU-mandated reporting obligations on aggressive cross-border arrangements and digital platform income.
• Audit thresholds — small OODs usually file abbreviated accounts; medium-sized and large entities meet local audit requirements (typically based on balance-sheet, turnover, and headcount thresholds).

Corporate Banking for Your Bulgarian Company

A Bulgarian corporate bank account is critical to operating the company — and one of the practical bottlenecks foreign owners hit when they apply directly. Our consultant introduces you to the right banking partner for your profile (high-volume international transfers, EUR/USD/GBP multi-currency, e-commerce processing, custodial, or simple operating-account-only).

A pre-formed Bulgarian OOD with clean TR entry typically passes bank KYC more smoothly than a newly formed entity, which is why operators in a hurry to begin trading specifically request a shelf company.

Cross-Jurisdiction Comparisons

Operators looking at Bulgaria often also evaluate similar jurisdictions:

• Compare Romania corporate options — Micro-company 1% on revenue up to €100k.
• Set up in Serbia — Non-EU, low tax, gateway to Balkans.

Why Choose ShelfCompanies24 for Bulgaria

• 30 years of experience — operating since 1995 across Bulgaria and 55 other jurisdictions.
• Licensed corporate-service provider with a dedicated Bulgarian desk.
• Pre-formed OOD stock — clean TR-registered entities ready for immediate transfer.
• service — formation, TR fees, virtual office, and bank intro bundled.
• Remote-only — most clients never travel to Bulgaria; we handle apostille, courier, and sworn translation.
• Post-formation support — accounting, VAT/tax filings, payroll, beneficial-owner register maintenance.

Frequently Asked Questions about Bulgarian Companies

How quickly can I start trading with a Bulgarian company?

With a pre-formed Bulgarian OOD the share transfer is documented and the TR update filed within 48 hours; you can sign contracts in the company’s name from day one. A newly formed OOD takes 5 days end-to-end because the Търговски регистър and the tax authority each add their own processing time.

What is the difference between a OOD and a EOOD in Bulgaria?

Both are Bulgarian corporate vehicles registered with the TR. The OOD is the standard SME limited-liability form chosen by most operators. The EOOD is typically used for larger, capital-raising or listed structures. Most foreign owners arriving in Bulgaria pick the OOD unless they have a specific reason — listing plans, multiple investor classes, or a partner-structure preference — to choose otherwise.

Do I need to travel to Bulgaria to form or buy a company?

No. Bulgaria corporate procedures are remote-friendly through our consultant network. Documents are couriered, apostilled and sworn-translated where needed; signatures use either qualified electronic signature or notarisation in your home jurisdiction. We handle the TR interface end-to-end — most foreign clients never set foot in Bulgaria.

What taxes will my Bulgarian company pay in 2026?

The 2026 headline rate in Bulgaria is 10%. 10% flat CIT – EU lowest; Eurozone member from 1 January 2026 (lev replaced by euro at 1.95583). VAT/sales-tax, withholding-tax on dividends, and treaty-network impact depend on your operating profile — a free first call with our consultant maps your business model to the correct Bulgarian tax treatment.

Can a non-resident foreigner be the sole shareholder and director of a Bulgarian OOD?

In most cases yes — there is generally no Bulgaria residency, citizenship, or work-permit requirement for shareholders or directors. Some jurisdictions require a local-resident director, a registered local agent, or a substance test for tax purposes. Your consultant will confirm which requirements apply to your specific operating model and source-of-income profile.

Is a Bulgarian shelf company really ‘clean’?

All ShelfCompanies24 shelf entities in Bulgaria were incorporated solely to be held in reserve. They have never traded, never opened a customer-facing bank account, never invoiced a third party, and never accumulated tax losses — so the TR record shows pure dormancy. This avoids the loss-utilisation and beneficial-owner-disclosure complications that a real ex-trading company would carry.

Should I buy a shelf OOD or form a new one in Bulgaria?

Choose a shelf OOD when you need to be trading immediately, when banking onboarding speed matters, or when a counterparty insists on dealing with an established legal entity. Choose new formation when you want to design the constitution, share classes, or registered name from scratch and you can wait 5 days for the TR entry. Both options come with the same service, banking introduction, and post-formation support.

Does Bulgaria have a public beneficial-ownership register?

Yes — like every modern jurisdiction, Bulgaria maintains a beneficial-ownership register that records every natural person controlling more than 25% of shares, voting rights, or profit distribution rights of a Bulgarian OOD. Filings are made at the same time as TR registration; updates are required when ownership changes. We handle the filing and ongoing maintenance as part of standard service so the register record remains accurate and penalty-free.