Business type guide · 2026

Bulgarian company for affiliate marketers and publishers

Affiliate and publishing income is commission from networks and advertisers rather than sales to end customers. That makes the VAT position simpler than most digital businesses, and the corporate position unusually attractive: high margin, few costs, a flat 10%.

Corporate tax: 10% flat
Dividends: 5% withholding
Setup: Remote, 3-7 business days

Why it fits affiliate marketers and publishers

Commission income has few offsetting costs, so the low corporate rate applies to nearly the whole margin.
Networks and advertisers are businesses, so most payouts are reverse-charged B2B services rather than consumer sales.
Content, links and domains can be owned by the company, which makes an eventual site sale a company transaction.
Hosting, tools, writers, link costs and paid traffic are deductible against the 10% base.

VAT

Affiliate commission is normally a B2B service. Where the network is established in another EU state, the supply is reverse-charged and reported in VIES. Networks outside the EU are outside the scope. The exception is where you sell advertising directly to a consumer or a non-business, which is rare but does happen with small direct sponsors.

Substance and residency

Affiliate sites are portable, so tax authorities look at who writes, buys traffic and decides strategy. If that is you and you have not moved, your home country has a claim. If the company owns the sites and you genuinely operate from elsewhere, the position is clean.

Paying yourself

Commission income is lumpy, so most publishers keep a buffer in the company against algorithm swings, take a modest salary and distribute the surplus at 5%.

What it costs

Formation from €890; accounting from around €100 a month at typical publisher transaction volumes.

Full pricing

Mistakes affiliate marketers and publishers make

Leaving domains and accounts in a personal name while the income runs through the company, which complicates a future sale.
Missing VIES filings on reverse-charged commissions from EU networks.
Failing to document the transfer of existing sites into the company at a defensible value.

Frequently asked

How do I move existing affiliate sites into a Bulgarian company?

By transferring the assets to the company, usually against a receivable or as a capital contribution, with a documented valuation. Your own country may treat the transfer as a disposal.

Is Amazon Associates or a US network income taxable in Bulgaria?

The company pays 10% on the profit wherever the payer sits. Non-EU networks are outside EU VAT, but US networks may require withholding paperwork such as a W-8BEN-E.

What happens tax-wise if I sell a site?

A sale by the company is a company gain taxed at 10%, with 5% on distributing the proceeds. A personal sale is taxed under your own residency rules instead.

Guides by home country Tax calculator What an EOOD actually is Country tax comparisons

Set up your EOOD for affiliate marketers and publishers

We handle the register filing, bank introduction, VAT and accounting in English. 750+ EU founders incorporated, fully remote.

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