How to register an EOOD in Bulgaria (2026)

To register an EOOD (a one-person limited liability company) in Bulgaria in 2026, you pay at least €1 of capital into a bank accumulation account, sign the founding documents and file application A4 with the Registry Agency’s Commercial Register. Online with an electronic signature, the state fee is about €28.

What capital does an EOOD need after the euro switch?

The Commerce Act (Art. 117) has set the minimum at €1 since 1 January 2026; before that it was 2 leva. Under Art. 119, the legal minimum must be fully paid in before registration, and if you choose a higher capital, at least 70% of it. Note that the Registry Agency’s own guide page still mentions 2 leva.

What are the steps?

The usual order, following the Registry Agency guide:

1. Check the name in the Commercial Register; it must end in “EOOD”.
2. Prepare the founding act and the owner’s decision appointing a manager (often yourself).
3. Notarise the manager’s consent and specimen signature.
4. Open an accumulation account and deposit the capital; the bank issues a certificate.
5. File application A4 with the declarations, the bank certificate and proof of the fee.
6. After entry, turn the account into a normal business account and arrange bookkeeping.

How much does registration cost?

The Registry Agency’s tariff sets 110 leva for registering a limited liability company on paper and 55 leva online — €56.24 and €28.12 at the fixed euro rate. Check the current fee on registryagency.bg before you pay. Bank, notary and lawyer fees vary, so ask for quotes before you start.

When do you need to register for VAT?

According to the NRA, registration is mandatory when your taxable turnover in Bulgaria passes €51,130 in a calendar year, and you apply within 7 days. BTA reported on 23 October 2026 that the tripartite council backed a draft raising the threshold to €60,000 from 2027, €70,000 in 2028 and €75,000 in 2029; parliament has not yet voted on it.

EOOD or freelancer?

A company pays 10% corporate tax on profit (Corporate Income Tax Act, Art. 20) and 5% tax on dividends (Personal Income Tax Act, Art. 46), but it needs bookkeeping and an annual financial statement. Registering as a self-employed freelancer is simpler and cheaper; compare both in our freelancer tax guide. Non-EU citizens should first sort out residence and a tax ID or the digital nomad visa.

What does it mean for Varna?

You can file online from anywhere, so living in Varna does not slow anything down. Many owners work from coworking spaces at first — see remote work in Varna. Before you sign anything, talk to a local accountant about contributions, VAT and whether an EOOD suits your income.