Bulgaria: Company Types, Tax and Compliance

Doing Business in Bulgaria

Bulgaria offers international entrepreneurs an attractive entry point: Flat 10% CIT, EU member. 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, 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

How to Register a Company in Bulgaria

Registering a company in Bulgaria runs through four steps whichever form you pick. You settle the legal form, the members and the business purpose; the founding act is drafted and signed with notarised signatures; the share capital is paid into a Bulgarian accumulation account; and the file is submitted electronically to the Търговски регистър (TR), which works to a statutory decision target of 1 to 3 working days. Tax registration with the NAP and the beneficial-owner filing follow the register entry. A new Bulgarian OOD is registered in 5 days on this route, and our company formation service in Bulgaria covers every step of it.

Do the directors or shareholders have to be resident in Bulgaria?

Correct. Neither the members of a Bulgarian OOD nor its manager has to be resident in Bulgaria or hold an EU passport, and a single founder may own the company and manage it. Foreign founders are identified from their passport details on the Commercial Register file. The separate question is immigration: a manager from outside the EU who intends to live and work in Bulgaria needs the ordinary residence and work permissions, which has nothing to do with the company’s own registration.

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.
• Bundled service: formation, TR filings, virtual office and a bank introduction.
• Remote-only, most clients never travel to Bulgaria; we handle apostille, courier, and sworn translation.
• Post-formation support, accounting, VAT/tax filings, payroll, beneficial ownership filings where the jurisdiction requires them.

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; the register amendment completes in 3 to 7 working days; 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.

How do I start a business in Bulgaria?

Decide first whether you need a new company or a pre-formed one, then pick the form. The EOOD is the single-member limited company and the OOD is its multi-member version; liability protection, governance and the BGN 2 minimum capital are identical, while the AD is the joint-stock form used by listed and regulated groups. After the TR entry you register with the NAP, file the beneficial owners, open an operating bank account and engage an accountant. We arrange all of it through one point of contact.

How do I open a company in Bulgaria from abroad?

You open a Bulgarian company without leaving home. Send us certified passport copies, proof of address and a short note on the intended activity, and we draft the founding documents in Bulgarian and English. You sign them at a Bulgarian consulate, with a qualified electronic signature, or through a пълномощно granted to our Sofia attorney. Documents are couriered, apostilled and sworn-translated where needed, we handle the TR filing, and most foreign clients never set foot in Bulgaria.

How do I check a company registration in Bulgaria?

Every Bulgarian company is searchable in the public TR at brra.bg by name or by EIK, the unified identification code that also serves as the tax number. The file shows the registered office, the управител, the members, the capital and the whole filing history, and a fresh удостоверение can be ordered from it. We run that check on any entity before you take it over and send you the extract with the transfer papers.

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 I register a company in Bulgaria online?

The register file is electronic. Applications go to the TR through the Registry Agency portal at brra.bg under a qualified electronic signature recognised across the EU, which is why the statutory decision target is only 1 to 3 working days, and the NAP and beneficial-owner filings that follow are electronic too. The one step that is not online is notarisation of the founders’ signatures, which you complete at a Bulgarian consulate, under your own eIDAS signature, or by power of attorney to our Sofia attorney.

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 beneficial ownership register, and can the public see it?

Bulgaria records beneficial owners inside the Commercial Register, which the Registry Agency keeps, and the test is ownership or control of more than 25 per cent of the shares or voting rights. The claim that anyone may simply look no longer holds. After the Court of Justice ruling of 22 November 2022 and the 2025 amendments to the Measures Against Money Laundering Act, full access is reserved for authorities, obliged entities and applicants with a legitimate interest, and documents require an electronic identity.