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 single-invoice, 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.
• Single fixed-fee invoice — 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 from EUR 2,500 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 from EUR 1,400 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 fixed-fee scope, banking introduction, and post-formation support.

What ongoing costs should I budget per year for a Bulgarian OOD?

A dormant Bulgarian OOD typically runs EUR 1,500–3,500 per year — covering registered office, the local accountant or tax adviser for nil filings, beneficial-owner-register maintenance, and any TR fees. An actively trading OOD budgets EUR 4,000–12,000 per year for full bookkeeping, periodic VAT/sales-tax filings, payroll, annual financial statements, and 10% corporate tax compliance. Your consultant gives an exact cost band based on your projected transaction volume and complexity before you commit.

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.