Business type guide · 2026

Bulgarian company for Amazon and marketplace sellers

Marketplace selling is the category where the company's tax residence and its VAT footprint are least alike. A Bulgarian EOOD can own the business and pay 10% on profit while still needing VAT numbers wherever Amazon stores your stock. Getting that distinction right up front avoids most of the pain later.

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

Why it fits Amazon and marketplace sellers

10% corporate tax on trading profit, which matters most for thin-margin physical goods where every point counts.
Cost of goods, freight, marketplace fees, advertising and returns are all deductible against that base.
One EU entity can sell across every marketplace in the union without setting up a company per country.
Reinvesting profit into stock is taxed once at 10% before it goes back into inventory.

VAT

Distance sales to EU consumers above the €10,000 union threshold are reported through One Stop Shop at the destination country's rate, filed from Bulgaria. That does not cover stock: the moment Amazon holds your inventory in a warehouse in Germany, Poland or Czechia, that country generally requires a local VAT registration of its own. Pan-EU FBA therefore means several registrations regardless of where the company sits.

Substance and residency

Marketplace businesses are managed from wherever the buying and pricing decisions happen. If that is you, in your home country, the profit is arguable there. Warehousing in another state is a VAT and sometimes a permanent-establishment question, separate from where the company is tax resident.

Paying yourself

Most sellers leave a large share of profit in the company because inventory absorbs cash, taking a modest salary and distributing at 5% in the years when working capital allows it.

What it costs

Formation from €890; accounting €150-350 a month depending on transaction volume and how many VAT registrations you carry.

Full pricing

Mistakes Amazon and marketplace sellers make

Assuming OSS removes the need for foreign VAT registrations when using pan-EU fulfilment. It does not.
Ignoring import VAT and customs treatment when goods arrive from outside the EU.
Booking marketplace fee statements as a single net figure instead of gross sales less fees, which distorts both turnover and VAT.

Frequently asked

Do I still need OSS if I only sell in one country?

Below the €10,000 union-wide distance-selling threshold you can charge Bulgarian VAT. Above it, either register for OSS or register locally in each destination.

Does Amazon storing my stock abroad create a tax presence?

It reliably creates a VAT registration obligation. Whether it also creates a taxable presence for corporate tax depends on the country and how much else you do there.

Is a Bulgarian company good for dropshipping?

It works, but the VAT position depends on where goods move from and to, not on where the company is registered. Map the goods flow before the structure.

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

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