Bulgarian Company Registration Information & Procedure

Limited Liability Company (LLC) in Bulgaria needs min. 1 shareholder and 1 director. Accounting, tax reports and registered office are required. There are no annual state fees.

  • Limited Liability company (LLC);
  • Civil law;
  • Min. 1 director;
  • Min. 1 shareholder (person or company);
  • Registered office required;
  • Public register;
  • Accounting and tax reporting required;
  • Bearer shares not allowed;
  • Min authorized and paid up capital only 1EUR;
  • Personal incorporation or with “poa”;
  • No annual state fees;
  • Annual report 1st January-31st December.
Type of company Limited
Type of law Civil
Minimum annual state fee -
Taxation of foreign income 10%
Requirement to file accounts Yes
Standard minimum paid up capital EUR 1
Standard authorized share capital EUR 1
Minimum number of directors 1
Publicly accessible director’s register Yes
Minimum number of shareholders 1 (person or a company)
Bearer shares No
Publicly accessible shareholder’s register Yes


Requirement for apostille you need to send (in the case you can not come personally to register a company in Bulgaria)
All documents issued in a foreign state, which is party to the Hague Convention, shall have an apostille from the Ministry of Foreign Affairs.
Translation to Bulgarian language
Documents with apostille need to be translated in Bulgarian in one of the two ways below:

  1. By a consular or diplomatic official in the country where the document is issued;
  2. By a translation agency authorized by the Ministry of Foreign Affairs of the Republic of Bulgaria.


The business year starts on 1st January and ends on 31st December. Enterprises shall draw up their annual financial statements by 31st March of the following year

By 31st March on the following year shall submit tax declaration with the annual financial statements (intended for the National Statistical Institute) to the National Revenue Agency.
By 30th June on the following year, enterprises shall publish their annual financial statements and their annual management report (if audited by registered auditor) as adopted by the general meeting of partners/shareholders or by the relevant body as follows:

  1. Merchants in the meaning of the Commerce Act, by filing and submitting them for the purposes of announcing them in the Commercial Register (this refers to us);
  2. Non-profit legal persons designated as operating for the public benefit: by filing for recordation and submitting them to the Central Register with the Ministry of Justice under the terms and following the procedure set out in the Non-Profit Legal Persons Act;
  3. The rest of enterprises, through a business publication or in the Internet.