Business type guide · 2026
Ecommerce is the one profile where VAT matters more than corporate tax. A Bulgarian EOOD gives you a 10% rate on profit, but the thing that decides whether the structure is workable is how your goods move and where your buyers are.
Cross-border B2C sales of goods inside the EU go through the OSS return at the buyer's rate once you pass the €10,000 pan-EU threshold, which almost every real store does. If you hold stock in another member state, for example in a marketplace fulfilment centre, you need a local VAT registration there as well. OSS does not cover stock movements.
A trading company with warehousing, suppliers and staff has an easier substance story than a pure services business, but the location of your stock creates its own registrations. Map the physical flow of goods before you decide where to incorporate.
Most sellers retain profit to fund inventory and distribute only the surplus, so the 5% dividend rate applies to a smaller slice than in a services business. Retained profit sits at the 10% rate.
Formation from €890; accounting from about €150 a month, higher with OSS and multi-country VAT.
Full pricingYes, and a Bulgarian EIK and VAT number can be used as the seller entity. Pan-EU fulfilment still requires VAT registration in each country where your stock is stored.
No. Your stock can sit anywhere, but the location determines your VAT registrations.
The rate of the customer's country, reported through OSS, once you are over the €10,000 pan-EU distance-selling threshold.
We handle the register filing, bank introduction, VAT and accounting in English. 750+ EU founders incorporated, fully remote.
