Ready Made Shelf Companies in Bulgaria

Ready-Made Shelf Companies in Bulgaria (Готова Фирма / Готов EOOD)

When you need a Bulgarian company that can sign a contract this week, a ready-made shelf company — a “готова фирма” (gotova firma) or pre-registered EOOD/OOD — is the fastest legal route into the EU’s lowest-corporate-tax jurisdiction. ShelfCompanies24 maintains a live inventory of clean, never-traded Bulgarian EOOD entities registered in the Търговски регистър (Trade Register), with paid-up capital, an active EIK (unified identification code) and clean NAP (tax authority) record. Most transfers complete in 3–7 working days.

Bulgaria’s 10% flat corporate income tax is the lowest in the EU outside specialist regimes, and combined with a 5% dividend withholding (0% under EU Parent-Subsidiary), the effective tax burden on distributed profits is just 15% — making Bulgarian shelf companies particularly attractive for trading, holding, and IT/consultancy structures.

What is a Bulgarian Ready-Made Company?

A Bulgarian shelf company — готова фирма (“ready-made firm”) — is a pre-registered, never-traded EOOD or OOD formed by a professional service provider purely for transfer. From incorporation to sale, the company has:

• never invoiced or generated фактура;
• never employed staff or registered with NOI (Национален осигурителен институт — social insurance);
• never opened an operational bank account beyond the capital deposit;
• filed only nil declarations with NAP (Национална агенция за приходите);
• no tax losses, no VAT refund claims, no entries in the Central Credit Register;
• active EIK (Bulstat), Bulgarian VAT (where issued) and Trade Register entry.

EOOD vs. OOD vs. AD — Which to Buy

Feature	EOOD (single-member LLC)	OOD (multi-member LLC)	AD (joint-stock)
Minimum capital	BGN 2 (≈ €1)	BGN 2	BGN 50,000 (≈ €25,000)
Members	Single	2+ съдружници	2+ акционери
Governance	Управител (manager)	Управител + общо събрание	Съвет на директорите / надзорен съвет
Best fit	Single-founder businesses	Multi-founder ventures	Listed groups, regulated finance

For ~95% of foreign clients, an EOOD (single-member LLC) is the right choice — it offers full liability protection at minimal capital and is the fastest to administer.

Key Benefits of Buying a Bulgarian Shelf Company

1. 10% corporate tax — the lowest standard CIT in the EU

Bulgaria’s flat 10% данък върху печалбата is the lowest standard corporate tax rate in the European Union (matching Hungary’s 9% as outliers). For a typical SME shelf-company buyer, the effective tax burden is dramatically lower than in France, Germany, Italy or Spain.

2. Eurozone access from 2025/2026

Bulgaria has been accepted to the Eurozone with euro adoption scheduled for 1 January 2026 (subject to final ECB confirmation). Until then the lev (BGN) operates under a fixed peg to the euro (1 EUR = 1.95583 BGN, the same rate since 1999), so FX risk is essentially zero.

3. Start trading in days, not weeks

A new Bulgarian EOOD takes 1–2 weeks via the Trade Register; a готова фирма is already on the register and can invoice the day the share-transfer is filed.

4. Established Trade Register footprint

Counter-parties run register checks at brra.bg. An EOOD with a Trade Register entry dated months in the past reads as more substantial than a fresh formation.

5. Active EIK and (where issued) VAT

Every Bulgarian ready-made EOOD carries an active EIK (Единен идентификационен код — unified identification code) and where pre-registered a Bulgarian VAT number for VIES intra-Community trade.

6. Bulgarian banking

UniCredit Bulbank, DSK Bank (OTP), KBC Bank Bulgaria (formerly UBB+Raiffeisen), Postbank (Eurobank), First Investment Bank, ProCredit Bank Bulgaria all serve corporate clients with full SEPA functionality.

The Transfer Process — Step by Step

1. Select your shelf company

We send our live inventory: EOOD/OOD entities of various ages registered in Sofia (most), Plovdiv, Varna or Burgas.

2. KYC + AML check

Apostilled passport copies, proof of address, business-purpose note. Bulgarian AML rules under ЗМИП (Anti-Money Laundering Act).

3. Share-transfer agreement (договор за прехвърляне на дружествени дялове)

Bulgarian law requires the share-transfer agreement to have notarised signatures. We draft the bilingual Bulgarian-English deed. Foreign buyers can sign at any Bulgarian consulate, via eIDAS qualified electronic signature, or delegate to our Sofia attorney via пълномощно.

4. New управител appointment

The outgoing manager is dismissed and your new управител appointed by member resolution.

5. Articles amendment (учредителен акт)

Name (наименование), registered office (седалище), business purpose (предмет на дейност) are amended in the same act.

6. Trade Register update

Files submitted electronically via the Registry Agency portal at brra.bg. Statutory processing: 1–3 working days.

7. UBO register filing

Beneficial owners filed in the central UBO register at the Registry Agency within 4 months. Recent CJEU case law has narrowed public-access scope but UBO filing remains mandatory.

What is Included with Every Bulgarian Ready-Made Company

• Complete corporate documentation — учредителен акт, fresh Trade Register extract (удостоверение)
• Paid-in capital (typically BGN 2–5,000)
• Active EIK and where pre-registered VAT (ДДС / VAT-EU)
• Notarised share-transfer agreement (Bulgarian + English)
• Amended articles reflecting your chosen наименование, седалище, предмет на дейност
• Trade Register filing (court fees included)
• First-year седалище in Sofia
• UBO register filing
• Bulgarian banking partner introduction
• 12 months of advisory support from our Bulgarian desk

Bulgarian Corporate Tax — What Your Ready-Made EOOD Will Pay in 2026

Tax	Rate	Notes
CIT — данък върху печалбата	10% flat	Lowest standard CIT in the EU
Dividend withholding	5%	0% to EU corporate parents under Parent-Subsidiary Directive
VAT (ДДС)	20% standard, 9% / 0% reduced	Mandatory above BGN 100,000 turnover; voluntary below
Effective rate on distributed profit (non-EU parent)	15% combined	10% CIT + 5% dividend withholding
Effective rate on distributed profit (EU corporate parent)	10%	EU Parent-Subsidiary eliminates withholding

Frequently Asked Questions about Bulgarian Shelf Companies

What is the Bulgarian term for a shelf company?

Готова фирма (“gotova firma” — ready-made firm), готово ООД or готово ЕООД. All refer to a pre-registered, never-traded EOOD/OOD held in reserve.

How fast can I buy a Bulgarian EOOD?

3–7 working days from KYC to complete Trade Register amendment. The Trade Register’s 1-3-working-day decision target makes Bulgaria one of the fastest EU jurisdictions.

What is the minimum capital for a Bulgarian EOOD?

BGN 2 (two leva, ≈ €1) — symbolic. Banks may require higher in practice (BGN 1,000+ for some). Our standard ready-made EOODs come with BGN 2–5,000 of paid-in capital.

Why is Bulgaria’s CIT so low?

Bulgaria deliberately positioned itself as the EU’s lowest-tax jurisdiction in 2007 to attract foreign investment after EU accession. The 10% flat CIT has remained unchanged since then. The effective rate including 5% dividend withholding is 15% — still highly competitive.

When does Bulgaria join the Eurozone?

Bulgaria has been formally accepted to the Eurozone with adoption scheduled for 1 January 2026 (subject to final ECB confirmation). Until then the lev operates under a fixed currency-board peg to the euro (1 EUR = 1.95583 BGN, unchanged since 1999), so FX risk is effectively zero for euro-denominated operations.

Do I need to travel to Bulgaria to buy a shelf company?

No. Sign at any Bulgarian consulate, via eIDAS qualified electronic signature, or delegate to our Sofia attorney via notarised пълномощно.

Will my Bulgarian shelf company come with a bank account?

Yes — every EOOD has its original capital account with the bank that received the deposit (typically UniCredit Bulbank, DSK Bank, KBC Bank Bulgaria, Postbank or First Investment Bank). After transfer you become signatory.

What taxes will my Bulgarian EOOD pay in 2026?

10% CIT on profit, 5% dividend withholding (0% to EU corporate parents). VAT 20% standard. Effective combined corporate tax burden for a typical EOOD: ~10–15%.

How much does a Bulgarian ready-made EOOD cost?

Typical 2026 prices: fresh EOOD from approximately €1,200–€2,000 depending on age and included services. Aged EOODs at a premium. Contact our Bulgarian desk.

Related Services in Bulgaria

• Bulgaria overview — economy, company types, tax
• Forming a new Bulgarian EOOD/OOD
• Bulgarian corporate bank accounts
• Alternative: Romanian SRL

Why Choose Bulgaria Over Comparable Jurisdictions

Bulgaria is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Bulgaria for your OOD specifically? Flat 10% CIT, EU member is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.

• 2026 corporate tax rate: 10%.
• Formation timeline: 5 days for new incorporation, 48 hours for shelf-OOD transfer.
• Capital efficiency: ShelfCompanies24 starting fees from EUR 1,400 (formation) and EUR 2,500 (shelf) — well-priced against the equivalent service from Bulgarian accountants and lawyers approached directly, who typically operate hourly billing without all-in fixed-fee scoping.
• Banking access: our consultants pre-position your OOD with banks that accept the structure for your operating profile, rather than letting your application sit cold in an onboarding queue for 8-16 weeks.
• EU passport: goods and services trade VAT-free across all 27 EU member states once OOD is registered for EU VAT.

Substance, Pillar Two, and 2026 Regulatory Realities

Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:

• OECD Pillar Two — global minimum effective tax rate of 15% on multinational groups with consolidated revenues above EUR 750 million. Where applicable, Bulgaria (like every modern jurisdiction) operates a Qualified Domestic Minimum Top-up Tax (QDMTT) so any top-up tax accrues locally rather than to a foreign parent jurisdiction. Smaller groups and standalone companies are out of scope of Pillar Two and continue under the regular Bulgaria tax regime.
• Beneficial-owner transparency — the Търговски регистър (TR) and Bulgaria’s beneficial-owner register cooperate to maintain a current record of every natural person controlling more than 25% of shares, voting rights, or profit distribution rights of any Bulgarian corporate entity. We file the initial registration alongside incorporation and maintain it as part of the ongoing service.
• Substance expectations — passive holding companies face a reduced substance test; active income-generating activities face the full test (adequate staff, premises, and management presence in Bulgaria commensurate with the activity carried on). Your consultant maps your activity profile to the substance level needed before incorporation.

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

Common Pitfalls When Buying a Bulgarian Company

Issues we routinely see when prospects come to us after attempting the process directly with local providers in Bulgaria:

• Buying an unverified shelf entity — entities purchased through informal channels often have undisclosed director changes, dormant tax filings missed, or beneficial-owner-history gaps. We document complete dormancy on every entity we transfer.
• Paying for a name change after the fact — bundled into our fixed fee, but charged separately by many Bulgarian providers. Verify it’s included before committing.
• Banking refusal on transferred entities — happens when the share-transfer paper trail is sloppy. We notarise and file with the TR on the same day so the audit trail is clean.
• Tax-residency mismatch — buying a Bulgarian entity does not automatically make it Bulgaria-tax-resident if the management-and-control test fails. We brief on this before purchase, not after.

Additional Questions about Bulgaria Shelf Companies

Can I change the registered name of a Bulgarian OOD after acquisition or formation?

Yes. A name change is filed with the TR via a directors’ resolution and a routine filing — typically clears in 48 hours. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.

Will my Bulgarian OOD have access to EU/EEA double-tax treaties?

Yes. As a Bulgaria-tax-resident OOD, your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of Bulgaria’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.

How does ShelfCompanies24 protect client confidentiality?

Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.

What happens if Bulgaria changes its corporate-tax regime materially?

Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in Bulgaria or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.

Can a shelf OOD be backdated to look older than it actually is?

No — and you should not engage anyone who claims otherwise. The Търговски регистър (TR) records the actual incorporation date, which is publicly searchable and immutable. The shelf OODs we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.

Service Scope — What ShelfCompanies24 Delivers

Engaging us for your Bulgarian shelf OOD purchase covers the following deliverables under one fixed-fee proposal:

• Pre-screened OOD stock — clean entities with documented dormancy, transferable in 48 hours from KYC sign-off.
• Share-purchase agreement — drafted, executed, notarised where local statute requires.
• TR updates — director and beneficial-owner filings made the same day as the share transfer.
• Optional name and registered-office change — included in fixed fee, no extra cost.
• Tax-registration confirmation — verification that the existing tax ID transfers cleanly under your ownership; new VAT registration arranged if your activity profile requires it.
• Bank account introduction — same banking-partner network as for new formation.
• Beneficial-owner register update — your ownership recorded with effective date.
• 12 months of registered-office service — included from the transfer date.
• Digital handover pack — full corporate kit plus a documented dormancy declaration covering the period the entity was held in our stock.

The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same fixed-fee model globally for Bulgarian corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.