10% company tax
Ordinary Bulgarian companies pay 10% corporate income tax on taxable profit. The ordinary OOD, DPK and AD forms do not receive different standard rates simply because of the legal form.
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YOUR BUSINESS. YOUR EUROPEAN ADVANTAGE.
10% company tax. 5% dividend tax. An EU company, euro payments and full Schengen access. Build your business in Bulgaria with ARG guiding the structure, documents and launch.
Under standard Bulgarian company and individual dividend taxes, before extra taxes or contributions in the owner’s country.
BULGARIA. CONNECTED TO YOUR WORLD.
01 · Why Bulgaria
Compare the factors that shape your profit and your daily operations.
Bulgaria combines 10% company tax with an EU and euro-area base. The UK applies 19% or 25%, depending on profits and the applicable rules.
| Your Bulgarian companyBulgariaEU / euro / Schengen | The alternativeUnited KingdomNon-EU · GBP |
|---|---|
Company profit tax10% standard rate | Company profit tax19% small-profits rate; 25% main rate; marginal relief between |
Personal dividend incomeKeep up to 85.5% as personal income* | Personal dividend incomeDepends on company profit, allowances and the owner’s dividend tax band |
EU establishmentEU company · Single Market | EU establishmentOutside the EU |
Domestic currencyEuro · EUR | Domestic currencyPound sterling · GBP |
Schengen membershipFull member | Schengen membershipNot a Schengen member |
Where the base fitsProfitable, EU-facing services and trade | Where the base fitsUK customers, common-law structures and UK fundraising |
Bulgaria’s 10% standard company-tax rate is 9–15 percentage points below the UK’s headline rates. Add EU establishment and euro payments, and you have a strong base for building your European business.
*Owner-income examples use ordinary company and individual dividend taxes, before additional owner-country taxes or contributions. Polish examples apply 19% dividend tax; treaty relief or a different owner structure can change the result.
Choose the UK when UK investors, common-law documents, a local customer base or London-centred fundraising dominate the decision.
Ordinary tax regimes shown. Your final result depends on tax residence, how the company operates and distributes profit, local levies and applicable reliefs. Large groups can be subject to minimum-tax rules.
| Jurisdiction | Company profit tax | Market & currency | Bulgaria’s advantage |
|---|---|---|---|
| Bulgaria | 10% corporate tax + 5% dividend tax on post-tax profit | EU / euro / Schengen EUR | A 10% standard corporate rate, euro payments and direct access to the EU single market in one operating base. |
| Hungary | 9% corporate tax, plus local business tax and sector levies where applicable | EU / non-euro HUF | Bulgaria brings your EU business into the euro area, with a 10% standard company-tax rate and a 5% individual-dividend layer. A compelling combination for owners who want regular income and euro-based operations. |
| Estonia | 0% while profit is retained; 22/78 tax when profit is distributed | EU / euro EUR | When you distribute ordinary company profit, Bulgaria leaves you a share 7.5 percentage points higher, before owner-country taxes. Get the EU and euro-area base you need while turning more business profit into personal income. |
| Cyprus | 15% standard corporate tax from 1 January 2026 | EU / euro EUR | Bulgaria combines a standard company-tax rate 5 percentage points lower with an EU company, euro payments and full Schengen membership. Keep more profit in your business and build from a fully connected European base. |
| United Kingdom | 19% small-profits rate or 25% main corporation-tax rate, with marginal relief between thresholds | Non-EU GBP | Bulgaria’s 10% standard company-tax rate is 9–15 percentage points below the UK’s headline rates. Add EU establishment and euro payments, and you have a strong base for building your European business. |
| United Arab Emirates | 0% on taxable income up to AED 375,000 and 9% above that under the general federal schedule | Non-EU AED | Put your EU-facing business inside the EU. Bulgaria brings euro payments, the EU VAT/customs framework and full Schengen membership together with low standard company and individual-dividend taxes. |
| Switzerland | Federal, cantonal and municipal profit taxes; the effective rate depends on location | Non-EU / Schengen CHF | Bring your business into the EU and the euro area with a clear national 10% standard company-tax rate. Bulgaria offers a practical European base for serving clients, making payments and earning personal dividend income. |
| Poland | 19% standard CIT; 9% for qualifying smaller and new taxpayers | EU / non-euro PLN | Bulgaria gives you a 10% standard company-tax rate, euro payments and a larger owner share after ordinary individual dividend distributions. Build your EU business around the profit you keep and the currency you use. |
A 10% company tax rate is only the beginning. Add personal dividend income, euro payments and an EU base. See where Bulgaria gives your business an advantage.
Ordinary Bulgarian companies pay 10% corporate income tax on taxable profit. The ordinary OOD, DPK and AD forms do not receive different standard rates simply because of the legal form.
Bulgaria adopted the euro on 1 January 2026. Domestic company capital, accounting and payments now operate directly in euro, and Bulgarian banks participate in the Eurosystem infrastructure.
Bulgaria is an EU Member State and became a full Schengen member on 1 January 2025. This puts the company inside the Single Market while giving founders and teams a practical European location for travel and operations.
The ordinary OOD/EOOD family can be formed with €1 registered capital. The amount is a legal minimum, not a statement that €1 is sufficient working capital for the business.
Average hourly labour cost in 2025: €12 in Bulgaria, compared with €34.90 across the EU. Actual hiring costs depend on the role and employer.
A Bulgarian company can use EU VAT, VIES, OSS/IOSS where eligible, EORI and the Union Customs Code. This is especially relevant for EU trade, e-commerce, importing and exporting.
€100 taxable profit − €10 company tax − €4.50 dividend tax = €85.50 for the individual owner. Before additional taxes or contributions in the owner’s country; reliefs and the individual structure can change the result.
02 · Your company plan
Choose the structure that fits your business. Get a tailored document checklist, launch plan and service options in four steps.
One owner. Full ownership control. A separate Bulgarian company that can sign contracts, employ a team and build assets in its own name.
Best suited to: A solo founder, a family business with one legal owner, or a foreign company establishing a wholly owned Bulgarian subsidiary.
Share capital
€1 minimum capital; interests from €0.01. Pay the €1 minimum in full; for higher capital, pay at least 70% before registration and the balance within two years.
Liability
The company answers for its debts with all its assets. The owner normally risks the contribution, with separate exposure for personal guarantees, unlawful conduct or statutory management liability.
Legal basis: Commercial Act: Arts. 113–119, 129, 133, 141 and 147; Corporate Income Tax Act: Art. 20; Personal Income Tax Act: Arts. 38 and 46(3).
03 · The complete guide
Compare company forms, see who prepares each document and understand the steps to launch. Read in any order and choose the support you need.
EOOD is the usual starting point for one owner; OOD suits partners. DPK serves eligible businesses that need flexible equity rights, while AD supports more formal shareholding and governance. A branch, trade representation office or professional registration has a different purpose. Open each option to compare benefits, limitations and the documents for that route.
One owner. Full ownership control. A separate Bulgarian company that can sign contracts, employ a team and build assets in its own name.
Best suited to: A solo founder, a family business with one legal owner, or a foreign company establishing a wholly owned Bulgarian subsidiary.
Share capital
€1 minimum capital; interests from €0.01. Pay the €1 minimum in full; for higher capital, pay at least 70% before registration and the balance within two years.
Liability
The company answers for its debts with all its assets. The owner normally risks the contribution, with separate exposure for personal guarantees, unlawful conduct or statutory management liability.
Legal basis: Commercial Act: Arts. 113–119, 129, 133, 141 and 147; Corporate Income Tax Act: Art. 20; Personal Income Tax Act: Arts. 38 and 46(3).
A4 application in the Commercial Register. The result is an EOOD with its own EIK identification number, published founding act and registered manager; VAT registration and bank approval are separate steps.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
Two or more owners share one limited company. Set the ownership, voting and exit rules before the first contract is signed.
Best suited to: Co-founders, family members investing together, joint ventures and private businesses with a relatively stable ownership structure.
Share capital
€1 minimum total capital; interests from €0.01. Pay the statutory minimum in full; for higher capital, pay at least 70% before registration and the balance within two years.
Liability
The company answers with all its assets. Partners normally risk their contributions; guarantees, unpaid contributions and specific personal or management liabilities remain separate.
Legal basis: Commercial Act: Arts. 113–119, 125, 129, 133–141; Corporate Income Tax Act: Art. 20; Personal Income Tax Act: Arts. 38 and 46(3).
A4 application with the company agreement, founder decisions, management documents and capital evidence. The result is one OOD with an EIK, registered partners, their interests and the chosen representation rules.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
A variable-capital company for eligible smaller businesses that need investor rights, employee equity or convertible funding from the outset.
Best suited to: An eligible startup or private growth business needing different voting rights, investment preferences, vesting or a structured employee-equity plan.
Share capital
No fixed statutory total minimum; interests from €0.01. Capital is variable and is not entered in the Commercial Register. Payment deadlines follow the company agreement or general-meeting decision.
Liability
The company answers with its assets. Management and controlling partners can face personal liability for specified intentional conduct harming creditors; this is not immunity from wrongdoing.
Legal basis: Commercial Act: Arts. 260а–260я, particularly 260а(3), 260д–260и1, 260н and 260ю; Euro Introduction Act: Arts. 12–13; Corporate Income Tax Act: Art. 20.
A19 application with the founding act or company agreement and management appointment documents. The company receives an EIK; the capital amount and individual interests are maintained through its internal records rather than as a fixed-capital register entry.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
The joint-stock form for larger investments, formal boards and activities where share capital or sector rules call for an AD.
Best suited to: Institutional investors, a broad shareholder base, corporate bond financing or a business for which the applicable licence requires a joint-stock company.
Share capital
€25,000 ordinary minimum, fully subscribed. Before registration, pay at least 25% of each share's nominal or issue value, or the higher amount required by the articles; sector rules can demand more.
Liability
The company answers with all its assets; shareholders owe their subscribed contributions. Directors' duties, guarantees and statutory personal liability remain separate.
Legal basis: Commercial Act: Arts. 158–174, 181–185, 204, 219 and 244; Corporate Income Tax Act: Art. 20.
A5 application with the articles, founder or sole-shareholder decisions, elected boards, subscription list and required capital-payment evidence. The result is an EAD or AD with an EIK and its registered governance structure.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
Operate in Bulgaria through your existing foreign business. The branch trades and employs locally, while the parent remains the legal contracting party.
Best suited to: An established foreign trader entering Bulgaria under its existing contracts, brand and direct management.
Share capital
No separate Bulgarian share capital or formation capital account.
Liability
The foreign parent answers for branch debts with its own assets; the branch gives no separate liability shield.
Legal basis: Commercial Act, Arts. 17–20; Corporate Income Tax Act, Arts. 4(2) and 20.
A8 registration in the Commercial Register. ARG prepares the branch resolution, representative documents and filing using the parent’s certified records.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
Build a non-commercial presence for an existing foreign business: promotion, market research and local liaison, without creating a Bulgarian trading company.
Best suited to: An established foreign business that needs representatives in Bulgaria but will not sell goods or services through the office.
Share capital
No share capital; BCCI registration and ongoing representation costs still apply.
Liability
The office is not a separate legal person. The represented foreign business remains responsible for its commitments.
Legal basis: Investment Promotion Act, Art. 24; BULSTAT Register Act, Art. 3.
First register with the Bulgarian Chamber of Commerce and Industry, then BULSTAT. This route does not produce a Commercial Register trading company.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
A personal registration for a qualifying independent professional. Invoice clients under your own BULSTAT number without incorporating a company.
Best suited to: A qualifying consultant, translator, architect or other independent professional whose activity meets the legal definition and whose model does not need company equity.
Share capital
No company capital and no capital-deposit account
Liability
You contract personally and bear personal liability; professional-insurance requirements can also apply to the activity.
Legal basis: BULSTAT Register Act: Arts. 3(1)(9) and 12; Personal Income Tax Act: §1(29), Arts. 29–30 and 48(1); Commercial Act: Art. 2, item 2; Social Insurance Code: Art. 4(3).
BULSTAT registration is due within seven days of starting the activity. The applicable self-insurance declaration and any regulated-profession registration are handled separately; the result is personal professional status, not an EOOD.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
You become the registered trader. The business has an EIK, but there is no separate company between its debts and your personal assets.
Best suited to: An individual domiciled in Bulgaria who wants personal merchant status, has no equity partner and deliberately accepts unlimited liability.
Share capital
No minimum capital and no capital-deposit account
Liability
Unlimited personal liability: business creditors can pursue the individual's assets, subject to the statutory protections from enforcement.
Legal basis: Commercial Act: Arts. 15–16 and 56–60а; Personal Income Tax Act: Arts. 26–28 and 48(2); Social Insurance Code: Art. 4(3).
A1 application with the individual's details, trade name, address, signature specimen and statutory declarations. An EIK is issued to the ET; registration does not create a separate legal person.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
Join two or more persons in a defined project by contract. DZZD is a civil partnership, often used for a consortium, and has no separate civil-law personality.
Best suited to: Existing businesses combining resources for a tender, construction contract or other clearly defined joint project.
Share capital
No statutory minimum; money, assets, work and agreed contributions are set out in the partnership contract.
Liability
No company liability shield. Exposure depends on the obligations assumed, representation and any agreed joint liability.
Legal basis: Obligations and Contracts Act, Arts. 357–364; Corporate Income Tax Act, Arts. 2(2) and 20.
ARG prepares the partnership contract and BULSTAT filing. VAT and employer registrations follow the actual activities, even though DZZD is not a separate civil-law person.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
Two or more people or companies trade through one legal person, with every partner accepting unlimited, joint and several liability.
Best suited to: A close group of active partners who specifically want partnership management and accept exposure beyond their contributions.
Share capital
No statutory minimum capital; each partner’s contribution is specified in the agreement.
Liability
Every partner is jointly and severally liable without a contribution-based cap.
Legal basis: Commercial Act, Arts. 76–98, especially Arts. 78, 92 and 97; Corporate Income Tax Act, Art. 20.
A2 Commercial Register application with a partnership agreement bearing notarised partner signatures and the representatives’ signature specimens.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
Combine a managing general partner with a capital-providing limited partner. At least one partner has unlimited liability and at least one has limited liability.
Best suited to: A business where the active sponsor accepts unlimited liability and investors want a clearly defined passive role.
Share capital
No general statutory minimum; the agreement fixes each partner’s contribution and liability status.
Liability
General partners: unlimited, joint and several liability. Limited partners: up to the agreed contribution, subject to statutory exceptions.
Legal basis: Commercial Act, Arts. 99–112, especially Arts. 101, 105 and 106; Corporate Income Tax Act, Art. 20.
A3 filing with the notarised partnership agreement, general-partner representation documents and the agreed contributions and liability categories.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
A partnership limited by shares: general partners control the board and bear unlimited liability, while at least three limited partners subscribe for shares.
Best suited to: A sponsor-led structure where entrenched general-partner control is worth accepting unlimited liability and formal share-company administration.
Share capital
Ordinary minimum share capital €25,000; AD capital and payment rules apply unless the KDA rules provide otherwise.
Liability
General partners have unlimited liability; limited shareholders’ exposure is linked to their subscribed capital.
Legal basis: Commercial Act, Arts. 253–260 and the applicable AD provisions; Corporate Income Tax Act, Art. 20.
A6 Commercial Register application with the partnership agreement, articles, founding decisions, share subscriptions, capital evidence and board documents.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
At least seven legally capable individuals build a member-owned trading enterprise, with variable membership and one vote per member.
Best suited to: Producers, workers, consumers or service users who will participate in a shared enterprise and want equal member voting.
Share capital
Variable member capital; the statutes set entry and share contributions rather than a general fixed statutory minimum.
Liability
The cooperative answers with its assets. Members’ ordinary exposure is limited to their share contributions; the statutes may provide an additional specified amount.
Legal basis: Cooperatives Act, Arts. 1–3, 19, 20, 27 and 32.
Constituent meeting, statutes, founding-member list and elected-body documents, followed by Commercial Register registration.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
Keep the foreign business as the employer or contracting party and make only the Bulgarian registrations required by the actual activity.
Best suited to: A foreign business with a limited Bulgarian employment or service footprint where a subsidiary adds no commercial benefit.
Share capital
No Bulgarian share capital because no new Bulgarian company is incorporated.
Liability
The foreign business remains directly responsible for contracts, payroll and tax obligations.
Legal basis: Tax and Social Security Procedure Code, Additional Provisions §1(5); BULSTAT Register Act, Art. 3; Regulation (EC) 987/2009, Art. 21, where applicable.
ARG first maps the employees, places of work, signing authority, customers and supply flows, then prepares the applicable BULSTAT, tax, VAT and employer filings.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
An EU cooperation vehicle for at least two eligible members in different Member States. Its activity must support the members’ businesses, not replace them.
Best suited to: Existing businesses or professionals in different EU countries sharing research, promotion, procurement or another auxiliary function.
Share capital
No EU minimum capital; the formation contract sets member funding and cost sharing.
Liability
Members have unlimited, joint and several liability for the grouping’s debts and other liabilities.
Legal basis: Regulation (EEC) 2137/85, Arts. 3, 4, 24 and 40; Commercial Act, Art. 280a.
Formation contract, qualifying member and manager documents, Bulgarian Commercial Register entry and the required EU publication.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
A European public limited company for a qualifying cross-border corporate structure, with at least €120,000 subscribed capital.
Best suited to: An established international group planning an eligible merger, holding structure, subsidiary SE or conversion.
Share capital
Minimum subscribed capital €120,000; regulated sectors may require more.
Liability
Shareholders’ liability is limited to the amount subscribed, subject to separate personal obligations.
Legal basis: Regulation (EC) 2157/2001, Arts. 1–4, 8, 12 and 38; Directive 2001/86/EC.
ARG first establishes eligibility for the chosen formation route, then scopes the corporate approvals, reports, capital, employee-involvement and registration documents.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
A European cooperative for eligible members across Member States, combining variable membership with at least €30,000 subscribed capital.
Best suited to: A genuine cooperative operating across EU borders whose members need a shared European enterprise.
Share capital
Minimum subscribed capital €30,000; withdrawals must not reduce it below the required floor.
Liability
Unless the founding statutes provide otherwise, each member’s liability is limited to the amount subscribed.
Legal basis: Regulation (EC) 1435/2003, Arts. 1–4, 7, 11 and 59; Directive 2003/72/EC; Cooperatives Act.
ARG verifies the relevant cross-border foundation, merger or conversion route before preparing the statutes, member and capital records, employee arrangements and registration file.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
A new company starts a new legal history and requires formation documents and, where applicable, capital evidence. Buying an existing EOOD/OOD preserves its identity and earlier liabilities. Before closing, check ownership and pledged shares, financial and tax records, employees, loans, guarantees, contracts, litigation and licences. Agree seller warranties, disclosure, payment conditions and the handover of accounting records, bank mandates and electronic access. The registered capital is not proof that the same amount is still in its bank account.
A fresh history, your own name and a structure designed around you. Incorporation and banking are arranged in sequence.
Buy the ownership of an already registered EOOD/OOD. Its company number and legal history continue. A share purchase changes the owners; it does not erase debts, tax exposure or past transactions.
An already incorporated EOOD/OOD presented as having no trading activity. Verify that claim against accounts, bank statements, tax filings, contracts and any debts or security interests since formation. No trading does not mean no obligations.
A VAT-registered company remains the same taxpayer after a share purchase. Check current VAT status, filed returns, unpaid VAT, audits and input-tax claims. The purchase does not guarantee unrestricted future VAT registration, refunds or bank access.
An existing company with real operating history. Check why that history benefits your business and review receivables, debts, employees, litigation and tax exposure. Licences, contracts and bank access may require notifications, consent or renewed checks after ownership changes.
Choose the package first, then add only the services your route needs. The client approves the commercial facts, signs personally where required, supplies authentic evidence and funds any required share capital. ARG prepares the legal wording and performs the work included in the chosen scope.
ARG drafts the incorporation or acquisition documents and assembles the application from your evidence. Passports, existing registry extracts, bank deposit certificates and historical accounts must come from you, the seller or the issuing institution; ARG does not create those underlying facts.
For cash capital, pay the statutory €1 minimum in full; if the stated capital is higher, pay at least 70% before A4 filing, while still meeting the €1 minimum. The bank supplies the capital certificate. An in-kind contribution follows Arts. 72–73 instead.
Keep the three accounts distinct. A personal account belongs to you; a formation capital account holds the founders’ contributions; the company’s operating account is for business receipts and payments. A personal account may be opened through a representative where the bank accepts the client, mandate and identification evidence. Company registration does not guarantee banking approval.
If the chosen bank requires the founder to open a personal account before its formation capital account, complete that account’s POA, identification and any MFA steps first. This is a bank-specific sequence, not a universal incorporation requirement.
First approve the required documents and any bank POA wording with ARG. Then attend the Bulgarian notary with your original identity document. The EOOD/OOD manager’s consent and signature specimen require notarisation; the formation articles are ordinarily signed in simple written form.
First obtain ARG’s final text and the bank’s agreement to the mandate. Confirm the Bulgarian consulate’s competence, language and appointment requirements, then sign in person. If the chosen bank requires MFA attestation of the consular signature, complete it before the account application. ARG confirms the bank’s document route before you sign.
For a POA certified by a foreign embassy or consulate in Bulgaria: agree the text with the bank, sign before the competent consular official, complete Bulgarian MFA attestation where the applicable route requires it, arrange the accepted Bulgarian translation and only then submit it to the bank. ARG confirms any treaty exemption before you incur certification costs.
For a foreign notary, first confirm the country’s applicable treaty or apostille/legalisation route and the bank’s wording. Sign, complete the required authentication, arrange the Bulgarian translation and return the originals. Documents executed by diplomatic or consular agents are excluded from the Hague Apostille Convention; do not assume a consular POA takes an apostille.
Buying from abroad? ARG prepares a transaction-specific power of attorney for simultaneous certification of its signature and contents. Use an eligible Bulgarian consular service or a foreign notary with the required authentication and Bulgarian translation, then send the originals for your authorised representative to complete the transfer before a Bulgarian notary. Certifying the power of attorney does not itself transfer the shares. Obligations and Contracts Act, Art. 37; Commercial Act, Art. 129.
ARG prepares the application using your ownership, source-of-funds and business evidence. A formation capital account proves the paid-in capital; the operating account handles customer receipts and expenses after registration. The bank reviews the company and beneficial owners, then decides on account opening, access and any attendance requirement.
Precheck before signing; complete operating-account onboarding after EIK
A QES lets its holder sign electronically and access authorised online services. ARG assists with identification, the application and company permissions where needed. You do not need to buy a manager’s QES solely for incorporation when an authorised professional files with their own signature.
When electronic access is needed; company permissions after EIK
ARG arranges a stamp with the registered company name and EIK. It is useful where counterparties prefer stamped paperwork, but Bulgarian company formation does not generally require one. A stamp does not replace the authorised signatory’s signature or confer the right to represent the company.
After registration confirms the company name and EIK
ARG prepares and submits the application for the customs identifier used across the EU under Art. 9 of the Union Customs Code. Bulgarian Customs issues the number without a registration fee; ARG’s price is for assistance. EORI is separate from VAT and is unnecessary merely to invoice cross-border services.
After entity identification; before the first operation requiring customs identification
ARG checks the actual transactions and registration ground. Art. 97a of the VAT Act can apply to received foreign services subject to Bulgarian reverse charge or to qualifying B2B services supplied in another EU state, even below the general turnover threshold. The filing deadline can fall before the first advance payment or supply.
Review before the first purchase, advance payment or cross-border invoice
Agree who issues invoices, how receipts and bank statements reach the accountant, and who files tax returns and annual accounts. ARG coordinates the initial setup and checks the owner-manager’s work and social-insurance position. Incorporation, VAT registration and ongoing bookkeeping are distinct services.
Before the first invoice, expense or owner-manager work begins
Before an employee starts, prepare the written employment contract, required employment-register submission and onboarding records. Confirm salary, working time, workplace, leave and occupational-health arrangements. ARG coordinates setup; recurring payslips, tax and social-insurance calculations are covered by the ongoing payroll scope.
Before the first employee starts work
ARG traces ownership and control to the individuals behind the company and checks the separate filing duty under Art. 63 of the Anti-Money Laundering Measures Act. Direct individual ownership already visible in the registry can affect that duty. Bank KYC still requires beneficial-owner identification even where no separate declaration is filed.
Identify before incorporation; assess filing and later ownership changes
A Bulgarian company pays tax on its taxable profit; a lawful dividend is a distribution of available profit supported by accounts and the proper owner decision, not a withdrawal whenever money reaches the bank. An owner who works for the company or manages it needs a separate remuneration and social-insurance assessment. Foreign tax residence, overseas management, a permanent establishment and CFC rules can create obligations outside Bulgaria. Incorporation itself grants neither immigration residence nor automatic personal tax residence.
VAT registration has more than one trigger. Under Art. 97a(1) of the VAT Act, received foreign services subject to Bulgarian reverse charge can create a registration duty; under Art. 97a(2), qualifying B2B services supplied in another EU Member State can do the same. Under Art. 97a(4), apply no later than seven days before the tax becomes chargeable, including a relevant advance payment. This limited registration does not itself give a general right to deduct input VAT. ARG reviews the turnover rules under Art. 96 and whether full voluntary registration under Art. 100 is appropriate before you trade.
€100 taxable profit − €10 company tax − €4.50 dividend tax = €85.50 for the individual owner. Before additional taxes or contributions in the owner’s country; reliefs and the individual structure can change the result.
Ordinary tax regimes shown. Your final result depends on tax residence, how the company operates and distributes profit, local levies and applicable reliefs. Large groups can be subject to minimum-tax rules.
04 · Services & starting prices
Start with documents or registration, then add the services you need. Each displayed amount is a starting price. Registration already includes document preparation; the two base packages are alternatives, not cumulative fees.
Contact ARG to confirm current starting fees.
one-time professional fee
Drafting of the documents for your selected route and instructions for signing. You arrange certification, obtain the supporting evidence and handle submission. Additional services are added only when selected or agreed.
one-time professional fee
The document pack, structure review, signing instructions, capital-account coordination, filing and registration handover are included in this starting package. Notarial certification, QES, EORI, a company stamp and other additional services increase the starting total when selected.
one-time professional fee
A registration package with the agreed help for operating-account application, electronic access and accounting onboarding. Each selected service is priced separately unless expressly included; ongoing bookkeeping is a separate engagement.
Starting prices for the selected scope. Included services are counted once; the registration package already includes document preparation.
Professional fees exclude VAT where applicable. The selected base package and additional services form a starting estimate, not a fixed quotation. Only items expressly included in the offer are covered. Share capital, authority and bank charges, any extra certification or translation costs and a company purchase price remain separate unless included. Recurring accounting and payroll are quoted separately.
| Service | Documents Ask ARG for a starting price | Registration Ask ARG for a starting price | Business launch Ask ARG for a starting price |
|---|---|---|---|
| Document pack for the selected route | ✓ Included | ✓ Included | ✓ Included |
| Structure review & signing instructions | Separate service | ✓ Included | ✓ Included |
| Capital-account and notary coordination | Separate service | ✓ Included | ✓ Included |
| Filing & registration handover | Separate service | ✓ Included | ✓ Included |
| Notarial certification | Separate service | Separate service | Separate service |
| Business bank account | Separate service | Separate service | ✓ Included |
| Qualified electronic signature | Separate service | Separate service | ✓ Included |
| Company stamp | Separate service | Separate service | Separate service |
| EORI customs registration | Separate service | Separate service | Separate service |
| Accounting onboarding | Separate service | Separate service | ✓ Included |
| Add to my plan | Service | When needed | When it happens | From |
|---|---|---|---|---|
| Power of attorney | ARG drafts authority for the specific task: registry filing, bank account opening or share acquisition. A banking mandate must expressly cover the required account and operations. Approve the wording with the receiving bank before signing; a general incorporation POA may be insufficient. | Before certification and any remote representation | Ask ARG for a starting priceone-time professional fee | |
| Notarial certification | For EOOD/OOD, the manager signs the consent to act and signature specimen with notarisation under Art. 141(3) of the Commercial Act. Ordinary formation articles use written form; they are not all notarised. Bank mandates and share transfers can require different certifications. ARG prepares the correct documents and arranges the appointment. | After ARG prepares the wording; before filing or bank use | Ask ARG for a starting priceone-time professional fee | |
| Apostille & legalisation | ARG identifies whether each foreign document needs an apostille, a treaty exemption or the full legalisation chain. The answer depends on the issuing country and authority. Complete the chosen authentication route before arranging the Bulgarian translation and delivering any required originals. | After issue or certification; before use in Bulgaria | Ask ARG for a starting priceone-time professional fee | |
| Bulgarian MFA attestation | For the applicable foreign-consular route, ARG arranges certification of the consular signature at Bulgaria’s Ministry of Foreign Affairs before the bank receives the POA. This step is distinct from an apostille and from certification by a Bulgarian consulate abroad. The bank and document route determine whether it is required. | After foreign-consular certification; before submitting the POA to the bank | Ask ARG for a starting priceone-time professional fee | |
| Business bank account | ARG prepares the application using your ownership, source-of-funds and business evidence. A formation capital account proves the paid-in capital; the operating account handles customer receipts and expenses after registration. The bank reviews the company and beneficial owners, then decides on account opening, access and any attendance requirement. | Precheck before signing; complete operating-account onboarding after EIK | Ask ARG for a starting priceone-time professional fee | |
| Personal bank account | A personal account can be opened through an attorney where the bank accepts the client and the specific POA. Provide identity, tax-residence and source-of-funds evidence. Obtain bank approval of the wording, certify the mandate, complete any required MFA/legalisation and translation steps, then submit the account application. | After bank preapproval and completion of the POA certification chain | Ask ARG for a starting priceone-time professional fee | |
| Qualified electronic signature | A QES lets its holder sign electronically and access authorised online services. ARG assists with identification, the application and company permissions where needed. You do not need to buy a manager’s QES solely for incorporation when an authorised professional files with their own signature. | When electronic access is needed; company permissions after EIK | Ask ARG for a starting priceone-time professional fee | |
| Company stamp | ARG arranges a stamp with the registered company name and EIK. It is useful where counterparties prefer stamped paperwork, but Bulgarian company formation does not generally require one. A stamp does not replace the authorised signatory’s signature or confer the right to represent the company. | After registration confirms the company name and EIK | Ask ARG for a starting priceone-time professional fee | |
| EORI customs registration | ARG prepares and submits the application for the customs identifier used across the EU under Art. 9 of the Union Customs Code. Bulgarian Customs issues the number without a registration fee; ARG’s price is for assistance. EORI is separate from VAT and is unnecessary merely to invoice cross-border services. | After entity identification; before the first operation requiring customs identification | Ask ARG for a starting priceone-time professional fee | |
| VAT registration review & filing | ARG checks the actual transactions and registration ground. Art. 97a of the VAT Act can apply to received foreign services subject to Bulgarian reverse charge or to qualifying B2B services supplied in another EU state, even below the general turnover threshold. The filing deadline can fall before the first advance payment or supply. | Review before the first purchase, advance payment or cross-border invoice | Ask ARG for a starting priceone-time professional fee | |
| Accounting onboarding | Agree who issues invoices, how receipts and bank statements reach the accountant, and who files tax returns and annual accounts. ARG coordinates the initial setup and checks the owner-manager’s work and social-insurance position. Incorporation, VAT registration and ongoing bookkeeping are distinct services. | Before the first invoice, expense or owner-manager work begins | Ask ARG for a starting priceone-time professional fee | |
| Payroll setup | Before an employee starts, prepare the written employment contract, required employment-register submission and onboarding records. Confirm salary, working time, workplace, leave and occupational-health arrangements. ARG coordinates setup; recurring payslips, tax and social-insurance calculations are covered by the ongoing payroll scope. | Before the first employee starts work | Ask ARG for a starting priceone-time professional fee | |
| Registered address | Your company needs a Bulgarian seat and address of management for its registry entry. ARG can arrange an address and agreed receipt of official correspondence. Confirm who receives and forwards notices. The service does not itself supply a staffed office, licensed premises or the operational presence your activity may require. | Confirm before the incorporation documents are finalised | Ask ARG for a starting priceper year | |
| Bulgarian translations | ARG arranges Bulgarian translations of the foreign documents actually required for your application. Confirm the apostille or legalisation route first so the final translation includes the necessary certifications. The receiving institution determines the accepted form; a translation alone does not authenticate the underlying document. | After the required certifications are complete; before filing or bank use | Ask ARG for a starting priceone-time professional fee | |
| Activity & licence review | Tell ARG what you will actually sell, to whom and from which premises. We identify whether the activity needs a licence, sector registration, qualified personnel or a premises approval. Describing a regulated activity in the company’s articles does not authorise you to carry it out. | Before choosing the structure; obtain required approvals before regulated activity | Ask ARG for a starting priceone-time professional fee | |
| Beneficial-owner filing review | ARG traces ownership and control to the individuals behind the company and checks the separate filing duty under Art. 63 of the Anti-Money Laundering Measures Act. Direct individual ownership already visible in the registry can affect that duty. Bank KYC still requires beneficial-owner identification even where no separate declaration is filed. | Identify before incorporation; assess filing and later ownership changes | Ask ARG for a starting priceone-time professional fee |
Professional fees exclude VAT where applicable. The selected base package and additional services form a starting estimate, not a fixed quotation. Only items expressly included in the offer are covered. Share capital, authority and bank charges, any extra certification or translation costs and a company purchase price remain separate unless included. Recurring accounting and payroll are quoted separately.
ATLAS RELOCATION GROUP
Tell ARG what you are building and who will own it. We will help you choose the structure, confirm the documents and set out the next steps.
EOOD — your own limited company · Documents · Ask ARG for a starting price
