Single-Member Limited Liability Company (EOOD) in Bulgaria — Import / Export & Trading Formation Guide
Choose a jurisdiction with strong logistics infrastructure, favorable customs agreements, and access to major trade blocs (like the EU or US). Consider VAT deferral schemes and free trade zones.
Last verified: June 13, 2026
Corporate Tax
10.0%
State Tax
0.0%
Formation Cost
$30
Annual Fee
$16
Forming a Single-Member Limited Liability Company (EOOD) in Bulgaria as a Import / Export & Trading means a total tax burden of 10.0% and an official formation cost of $30. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $2,060
Ongoing (per year)
≈ $1,400
Why Single-Member Limited Liability Company (EOOD) for Import / Export & Trading?
A business model focused on sourcing goods from one country and selling them in another. Success relies heavily on supply chain efficiency, customs compliance, and navigating international trade tariffs.
Ideal for
- Physical product brands
- Wholesalers and distributors
- Dropshippers scaling to bulk inventory
- Cross-border B2B traders
Challenges to watch
- Complex customs and import duties
- High shipping and logistics costs
- Cash flow management due to inventory delays
- Regulatory compliance across multiple jurisdictions
Key decision criteria
- Proximity to major ports or logistics hubs
- Availability of Free Trade Zones (FTZs)
- VAT and sales tax registration requirements (e.g., EORI in the EU)
- Double taxation treaties between sourcing and selling countries
Estimated breakdown (based on avg. $1,000,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 20%. Registration threshold: 51,130 EUR. Foreign providers of digital services to Bulgarian consumers must charge 20% VAT, which can be reported through the EU One-Stop Shop (OSS) scheme.
Single-Member Limited Liability Company (EOOD) formation steps
Choose and reserve a unique company name with the Bulgarian Commercial Register.
Draft the Founding Act (Articles of Association) and standard management declarations.
Notarize and apostille the Power of Attorney and specimen signatures in your home country (if forming remotely).
Courier the original apostilled documents to your legal representative in Bulgaria.
Open a capital accumulation bank account and deposit the minimum share capital of 2 BGN (1 EUR).
Submit the incorporation documents and pay the state filing fees to the Bulgarian Registry Agency.
Obtain the Unified Identification Code (UIC/EIK) upon successful registration (usually within 3-7 days).
Register for VAT (mandatory if turnover exceeds 100,000 BGN or for intra-EU B2B services) and open an operational corporate bank account.
Import / Export & Trading FAQ
Do I need a company in the country I am importing to?
Not always. You can often act as a Non-Resident Importer (NRI), but having a local entity can simplify customs, VAT registration, and local banking.
What is an EORI number and do I need one?
An Economic Operators Registration and Identification (EORI) number is required for businesses importing or exporting goods into or out of the European Union.
Should I incorporate in a Free Trade Zone (FTZ)?
FTZs offer tax exemptions and simplified customs procedures, making them ideal if you plan to re-export goods without them entering the local domestic market.
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Related guides
Complete Single-Member Limited Liability Company (EOOD) guide
Taxes, requirements, banking, compliance
Single-Member Limited Liability Company (EOOD) cost calculator
One-time and annual cost breakdown
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