Business type guide · 2026

Bulgarian company for import and export trading

A trading company needs an EU customs identity, a working VAT number and a rate that does not eat the spread. Bulgaria gives you all three, plus Black Sea ports and land borders to Turkey and Serbia that make it a practical rather than purely fiscal choice.

Reviewed 9 August 2026Checked against 2026 Bulgarian rates7 min read

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

Why it fits import and export trading companies

An EU-established entity gets an EORI number and can act as importer of record, clearing goods once into free circulation across the whole single market.
10% corporate tax on trading margin is the lowest headline rate in the EU, which matters when the margin per shipment is a few percent.
Intra-community supplies to VAT-registered EU buyers are zero-rated, and triangulation simplification avoids registering in the destination country in three-party chains.
Warehousing, freight, customs brokerage and inspection costs are all deductible against the 10% base.

VAT

Imports from outside the EU trigger import VAT at clearance, recoverable on the next return if the goods are for taxable business use. Sales to VAT-registered buyers in other member states are zero-rated with proof of transport and a VIES filing. Selling B2C into other member states pushes you into One Stop Shop once you pass €10,000 pan-EU.

Substance and residency

Trading profit follows where the buy and sell decisions are made and where the contracts are signed. If a Bulgarian entity is invoicing goods that never touch Bulgaria and are negotiated from elsewhere, expect a transfer pricing challenge. A local trading manager, warehouse or genuine relocation fixes the story.

Paying yourself

Trading companies typically retain working capital in the entity, so the 10% rate is what you actually pay for years. Dividends at 5% come later, once inventory financing is no longer the constraint.

What it costs

Formation from €890 one-off, then roughly €150-300 a month for accounting with customs and Intrastat volumes.

Full pricing

Mistakes import and export trading companies make

Failing to keep transport evidence for zero-rated intra-community supplies, which converts them into domestic 20% sales on audit.
Crossing the Intrastat reporting thresholds for arrivals or dispatches and not filing.
Assuming an EU VAT number removes the need for customs formalities on non-EU imports.

Frequently asked

Do I need a Bulgarian warehouse?

No. Goods can clear in Bulgaria and move on, or clear elsewhere in the EU under your Bulgarian EORI with a fiscal representative. A warehouse helps the substance argument, but it is not a legal requirement.

What is triangulation simplification?

A rule that lets a middle party in a three-country EU chain avoid registering for VAT in the destination country, provided the invoices and VIES filings are done correctly.

How fast can I get an EORI number?

Usually within a few working days of the company being registered and VAT-registered, filed with Bulgarian customs.

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