Last reviewed 21 Mar 2023
| Name in local language | Registrable in commercial register / legal entity | Minimum capital | Sole shareholder company | |
| Limited liability company | Дружество с ограничена отговорност (ООД) | yes / yes | BGN 2 (approx. EUR 1) minimum BGN 1 per shareholder | yes |
| Joint stock company / European Company | Акционерно дружество (АД) / Европейско дружество | yes / yes | BGN 50,000 (approx. EUR 25,500) minimum BGN 1.00 per shareholder | yes |
| Cooperative (with limited liability) | Кооперация | yes / yes | no | Minimum of seven members. |
| General partnership | Събирателно Дружество (СД) | yes / yes | no | no |
| Limited partnership | Командитно Дружество (КД) | yes / yes | no | no |
| Registered branch office | Клон | yes / no | no | n / a |
| Permanent establishment | Място на стопанска дейност | no / no | no | n / a |
| Capital tax / registration fees | Written form / notarisation | Tax transparency | Registration with tax authorities | Statutory audit If at least two out of three thresholds are exeeded: revenues more than BGN 4 million, total assets more than BGN 2 million, more than 50 employees | |
| Limited liability company | No registration fees | yes / yes | no | yes |
if 2 of the above statutory thresholds are exceeded accordingly; mid-sized and large enterprises, enterprises of public interest, mid-sized and large groups or those including at least one enterprise of public interest -obligatory |
| No registration fees | yes / yes | no | yes | Obligatory except for micro enterprises | |
| Cooperative (with limited liability) | No registration fees | yes / yes | no | yes | if 2 of the above statutory thresholds are exceeded accordingly micro enterprises - not applicable |
| General partnership | No capital tax / registration fees | yes / yes | no | yes | if 2 of the above statutory thresholds are exceeded accordingly micro enterprises - not applicable |
| Limited partnership | No registration fees | yes / yes | no | yes | if 2 of the above statutory thresholds are exceeded accordingly micro enterprises - not applicable |
| Registered branch office | No registration fees | yes / yes | n / a | yes | As part of any audit of the parent company |
| Permanent establishment | No registration fees | n / a | n / a | yes | As part of any audit of the parent company |
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
