Dual lev and euro display obligations remain in force until August 2026 for goods, services and payroll-adjacent documentation. What still has to show both figures.
- Dual pricing mandate through 8 August 2026
- Size-tiered audit thresholds
- What is the minimum share capital for an OOD?
Bulgaria combines the EU's lowest flat corporate tax rate with a live, dated compliance tail from the 1 January 2026 euro changeover — every contract, payroll run and statutory book had to redenominate at a fixed rate, and dual lev/euro pricing remains mandatory until 8 August 2026.
Companies operating in Bulgaria through 2026 should treat the euro changeover as an active compliance project, not a completed formality — dual pricing remains mandatory into August, and every payroll, contract and ledger conversion should be independently verified against the fixed BGN 1.95583 rate rather than assumed correct.
What an employee costs in Bulgaria. Every figure below is published on the Bulgaria country page.
| Bulgaria | |
|---|---|
| Minimum wage | €620.20/month gross (BGN 1,213 equivalent; effective 1 January 2026) |
| VAT | 20% standard · 9% reduced (accommodation, e-publications, select baby/infant products) |
| Annual accounts filing | Annual corporate tax return filed between 1 March and 30 June of the following year; annual financial statements published in the Commercial Register by 30 June |
| Statutory audit | Medium and large enterprises are always audited; small enterprises are audited only if they exceed 2 of 3 thresholds — BGN 2,000,000 ( |
| Company registry | Commercial Register and Register of Non-Profit Legal Entities, administered by the Registry Agency (Агенция по вписванията) |
What makes it complex in Bulgaria
- Dual pricing mandate through 8 August 2026 — — every price for goods and services must display in both BGN and EUR, in matching font, size and colour, until the one-year transition period lapses.
- Size-tiered audit thresholds — — small enterprises face a statutory audit only if they exceed 2 of 3 thresholds (assets, revenue, headcount) for two consecutive years, while medium and large enterprises are always audited regardless.
What is the minimum share capital for an OOD?
An EOOD (single-member) or OOD (multi-member) limited liability company requires only €1 in nominal share capital, redenominated from the pre-2026 BGN 2 minimum. An AD (joint-stock company) requires substantially more: €25,000 (BGN 50,000), of which at least 25% must be paid up at formation.
Dual pricing mandate through 8 August 2026 is one of the points HTLC Network handles for clients operating in Bulgaria, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Bulgaria the scope is: Full-cycle Bulgarian payroll in euro, including social security and health insurance contributions, minimum wage compliance, and verified conversion of pre-2026 lev-denominated contracts.
See Payroll & Workforce Management in Bulgaria for the full scope, or the Bulgaria country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.