Every article has an author, a last-checked date, and references to the law. 15 articles across 5 categories.
A practical post-incorporation roadmap for a new Bulgarian company: VAT decision, month-one accounting even when dormant, the first-quarter filing calendar, and the mistakes non-resident owners commonly make.
Updated 04.09.2026 · Hristo Ivanov, chief accountant · 4 min readAll articles · 15
Bulgaria's 10% corporate tax vs. Cyprus's 15% (from 2026) — but Cyprus still doesn't withhold tax on dividends to foreign shareholders. An honest, non-salesy comparison for holding structures.
Updated · 4 minEU citizens can own Bulgarian land directly; non-EU citizens generally can't. Apartments are different. When you actually need a company, and what it costs to keep one.
Updated · 4 minWhat a Bulgarian shelf company is, how share transfer actually works, and the due-diligence checks a buyer needs before taking on its full liability history.
Updated · 4 minWhy non-resident-owned companies face enhanced due diligence, capital deposit vs. operating accounts, realistic timelines, and legitimate EMI alternatives like Wise and Revolut.
Updated · 4 minKeeping a Bulgarian EOOD registered but not trading: the free no-activity declaration, the 30 June deadline, what still costs money, and what happens if you miss the deadline.
Updated · 4 minThree separate registrations for cross-border EU trade: EORI for customs, VAT/VIES for intra-EU B2B, and OSS for B2C sales above the €10,000 EU-wide threshold.
Updated · 4 minDividends vs. a management contract, Bulgaria's 5% dividend withholding, the 183-day tax-residency test, and why owning a Bulgarian company doesn't make you a Bulgarian tax resident.
Updated · 4 minFreelance/self-employed status and an EOOD look like two options for a Bulgarian setup — for a non-resident they usually aren't. What Bulgarian residency actually requires, and which structure works from abroad.
Updated · 4 minWhat a nominee arrangement legally is in Bulgaria, what it hides from the public register, and why it does not remove your UBO/AML disclosure obligation to the state.
Updated · 4 minEverything a non-resident founder needs to gather to register a Bulgarian EOOD remotely: documents, name options, registered address, capital deposit, signing without a Bulgaria visit, and next steps after the UIC.
Updated · 4 minSocial security 2026: 13.78% from the employee, 18.92% from the employer, 32.7% total. Who pays, how it differs from tax, and what it covers.
Updated · 4 minHealth insurance contributions 2026: 8% of income; €24.81/month for unemployed persons from 1 August; deadlines by the 25th; what happens if you miss a payment.
Updated · 4 minA complete guide to dividend tax in Bulgaria in 2026: rates by recipient, hidden profit distribution, deadlines and filings, a worked numeric example, dividend vs. salary, and foreign owners.
Updated · 4 minEOOD vs OOD: ownership, management, share transfers, 50/50 deadlock risk, and the five clauses to lock into your shareholders' agreement.
Updated · 4 minOur editorial plan for the coming months. Want a specific topic sooner? Write to office@bulsmetka.bg.