Bulgaria EOOD annual fees and filings: one calendar year, two summer deadlines
A Bulgarian EOOD pays the Commercial Register nothing each year: publishing the annual financial statements has been free since 2022. Its year is the calendar year. The corporate tax return and any 10% tax are due by 30 June, and the accounts are published by 30 September.
What costs money is the Bulgarian accountant the law expects, the address and the resident contact person. With us, all three are €1,390 a year from year two. Bank fees are separate and set by each bank; they're compared in our Bulgarian company bank account guide. The financial statements you publish are free for anyone to read; see our Bulgaria company search guide.
You went with Bulgaria for an EU company in euro, a 10% tax rate and a formation that needed no trip to Sofia. The yearly side is just as lean on paper and stricter than it looks in practice: every company, active or not, has a June date and a September date, and the fines are set in law, not at the clerk's discretion. Tell us when the company was formed and whether it is trading, and we'll show what falls due.
Key takeaways
- There is no yearly state fee. Filing the financial statements with the Commercial Register costs €0.
- The tax year is the calendar year; a new company's first year runs from formation to 31 December.
- The corporate tax return and the annual activity report go to the National Revenue Agency between 1 March and 30 June.
- The financial statements are published by 30 September; a company with no activity files a free declaration by 30 June instead.
- Profit is taxed at 10%, and a dividend to an owner abroad at 5%, withheld by the company: about 14.5% in total.
- VAT registration is due within 7 days of passing €51,130 of turnover in a year, and earlier if the company buys services from abroad.
- Not publishing the accounts can cost the company 0.1% to 0.5% of its net sales, at least €102.26, plus a personal fine for the manager.
Your Bulgarian company's first year, from the month it was formed
Bulgaria doesn't let you choose a year end. Under the Corporate Income Tax Act, every company's tax year is the calendar year, and a company formed in November simply has a short first year that ends on 31 December. Its first return is due the following summer. Monthly or quarterly advance payments of tax don't apply in the year of formation or the year after, under article 87a of the same Act, so the first real tax money moves with that first return.
Whatever month you form in, the first return is due the next 30 June.
What the Bulgarian Commercial Register charges in a year
The Registry Agency stopped charging for the yearly accounts filing on 1 January 2022. What it still charges for are changes: a new address, a new manager, a change of objects. Its fee tariff is still printed in leva; since the euro arrived on 1 January 2026 those fees apply converted at the fixed rate of 1.95583.
Euro amounts are our conversion under the Euro Introduction Act. Companies also update their founding act to euro by 31 December 2026, with no state fee.
Filing the accounts is free. You only pay the register when something changes.
Active or dormant: what a quiet year still needs
"No activity" means the company did no business during the year, which is a much narrower idea than making no profit. An invoice issued or a supplier paid normally turns it into an active year that files in full, so ask your accountant before relying on it. A truly quiet company skips the tax return under article 92(4) of the Corporate Income Tax Act, unless tax arises, and replaces the statements with a short declaration under article 38(9) of the Accountancy Act. The owner may prepare the statements of a micro company with no activity.
One transaction makes it an active year, with a full return and published accounts.
From profit to your pocket: 10%, then 5%
Bulgarian tax comes in two layers. Under the Corporate Income Tax Act, the company pays 10% on its accounting profit, adjusted for tax, by 30 June. When it pays you a dividend, it withholds 5% under the Personal Income Taxes Act and pays that over by the end of the month after the quarter in which the dividend was paid. A dividend to an EU or EEA resident company is exempt. Type a profit and choose who receives it.
A dividend to a company outside the EU and EEA is taxed at the same 5% under the Corporate Income Tax Act. A lower treaty rate may apply. Your home country may tax the dividend again and credit the Bulgarian 5%.
About 14.5% of profit goes in Bulgarian tax before it reaches a person abroad.
The €51,130 VAT line and the seven day rule
From 1 January 2026 the registration threshold in article 96 of the VAT Act is €51,130 of taxable turnover in Bulgaria a year. Once it is passed the company has 7 days to apply. There is a second route that surprises founders who sell online: buying services from foreign suppliers taxed under the reverse charge, such as software or advertising billed from another EU country, requires registration with no threshold at all, under article 97a.
A Ministry of Finance draft to raise the threshold to €75,000 from 2027 was not law on 12 November 2026.
Watch turnover monthly, and register at once if you buy services from abroad.
Does a Bulgarian EOOD need an audit? Count to two
Micro and most small companies have no audit. Under article 37 of the Accountancy Act, a small company needs one once it goes past two of three limits: total assets above €2,045,167.52, net sales above €4,090,335.05 and more than 50 staff. Every medium and large company is audited. Tick what applies to your company.
The Act prints the limits as 4,000,000 and 8,000,000 leva; the euro figures are our conversion at 1.95583.
Two limits crossed means an auditor signs before you publish.
Bulgarian fines for late filings, in euro
Bulgarian fines are ranges written into each law, and the leva amounts now apply in euro. Three are the ones a foreign owner meets: not publishing the accounts, filing the tax return late or wrong, and not registering a change in the Commercial Register. The first is the only one that grows with the business, because the company's part is a share of net sales.
Euro figures are our conversion of the leva amounts at 1.95583.
Your own country may want to know about the company too. Where you live: pick it
The accounts fine scales with sales. File by 30 September and it never applies.
The manager, the contact person and the three month rule
The manager of an EOOD can live anywhere, and the owner can be the manager. Two people-related duties still run all year. When nobody legally representing the company lives in Bulgaria, the Measures Against Money Laundering Act says the owner register must list a contact person resident in Bulgaria. And the company must always have a manager entered in the register: under the Commerce Act, three months without one and the prosecutor can ask the court to dissolve the company.
- AlwaysA manager on the registerA new manager is registered with a notarised consent and specimen signature. Each change costs €7.67 online.
- When no legal representative lives in BulgariaA resident contact personNamed with the beneficial owner details and kept current. Included in our yearly price.
- Three months without a managerDissolution by court on the prosecutor's claimFollowed by liquidation, run on the register's terms rather than yours.
Keep a manager on file and a contact person in Bulgaria, every day of the year.
What a Bulgarian company costs to keep with us
Because the state takes almost nothing, the yearly price of a Bulgarian company is really the price of its accountant. Bulgarian law expects the books to be kept by someone who meets its education and experience rules, and the returns go in electronically with a qualified signature. Ours covers that, plus the address and the contact person.
- The registered seat and management address in Bulgaria
- The resident contact person on the owner register
- Bookkeeping all year for a small company
- The 30 June tax return and activity report
- The financial statements, published by 30 September
- VAT registration and monthly VAT returns: quoted first
- An audit, if the company passes two of the limits in chapter 6
- The company's own tax, and the 5% on dividends
- Notary and apostille costs in your country for any change
- A nominee director, €5,250 a year if you want one
Year one includes the €28.12 register fee at cost and twelve months of bookkeeping. Prices exclude Bulgarian VAT where it applies, as on the Bulgaria company page.
€1,390 a year from year two, with the accountant, the return and the accounts inside.
Closing a Bulgarian EOOD: liquidation and the six month wait
An EOOD with nothing left to do isn't struck off for silence. It is closed by its owner's decision, followed by a liquidation that the Commerce Act won't let you rush. The manager becomes the liquidator unless the owner names someone else. The invitation to creditors goes into the Commercial Register, and the leftover money can reach you only six months after that announcement.
- Step 1Owner's decision to dissolveEntered in the Commercial Register with the liquidator and the term for liquidation.
- Step 2Invitation to creditorsSent to known creditors and announced in the register.
- Six months after the announcementDistribution to the ownerOnce debts are paid. An unclaimed debt is deposited in a bank in the creditor's name.
- LastDeletion from the registerThe liquidator applies once everything is settled. The final accounts and tax returns go in along the way.
Plan at least six months from the creditor notice to the final payout.
Bulgaria annual fees and filings: questions, answered
Is there an annual fee for a Bulgarian company?
When is the Bulgarian corporate tax return due?
When must an EOOD publish its financial statements?
How much tax does a Bulgarian EOOD pay on dividends?
When does a Bulgarian company have to register for VAT?
What is the fine for not publishing the accounts in Bulgaria?
How long does it take to close a Bulgarian EOOD?
What does Heirson charge each year for a Bulgarian company?
Changelog
- 12 November 2026: first published, with amounts converted to euro at 1.95583.
- 13 November 2026: official sources linked inside the text.
A Bulgarian company with its June and September dates already handled.
Our accountant keeps the books, files the return and publishes the accounts, with the address and contact person inside, for €1,390 a year from year two.