Reference · 2026
Registered office address in Bulgaria
Every Bulgarian OOD and EOOD needs a seat in Bulgaria. Here is what the law actually requires in 2026, what a virtual address covers, what it does not, what it costs, and how the address you pick affects VAT registration and bank onboarding.
- Seat only
- EUR 90+/yr
- With mail handling
- EUR 150+/yr
- Address change
- 2-3 days
What the law requires
The seat must be a real address in Bulgaria
Article 12 of the Commerce Act requires every company to declare a seat and management address. It must exist, be identifiable down to the floor or office number, and be capable of receiving registered post. A PO box is not acceptable.
You need the owner's written consent
The filing includes a declaration from the property owner or the address provider agreeing that the company may be registered there, plus a lease or provider agreement. Registering at a friend's flat without this is the fastest way to a rejected file.
Correspondence is legally deemed delivered
Notices from the National Revenue Agency and the courts are considered served at the registered address even if nobody collects them. An uncollected NRA notice can turn into an unappealable assessment, which is why mail handling matters more than the address itself.
The address is public
The seat appears on the Commercial Register extract, on invoices and in every public search. If you use your home address abroad you cannot, because the seat must be Bulgarian; if you use a private Bulgarian flat, expect it to be visible forever.
Changing it is a register filing
A change of seat is a resolution plus an application to the Commercial Register, usually approved in two to three working days. Budget a small state fee and remember to update the NRA and your bank afterwards.
The address consent declaration is one of the documents in the registration document checklist.
What it costs in 2026
| Option | Typical fee | Who it suits |
|---|---|---|
| Registered seat only (address for the register) | EUR 90 to 180 per year | Solo founders with no Bulgarian staff and no physical operations |
| Seat plus mail handling and scanning | EUR 150 to 300 per year | Non-residents who need NRA and court post opened, scanned and translated |
| Serviced office desk in Varna or Sofia | EUR 90 to 250 per month | Companies wanting real substance, meeting rooms and a visitable office |
| Own lease of commercial premises | EUR 6 to 14 per sqm per month | Teams with employees, stock or client visits on site |
The address is one line in the running cost of a Bulgarian company. See the full picture on the bookkeeping fees page and the fixed formation fees.
What a virtual address does and does not do
It covers
- Satisfying the Commerce Act requirement for a Bulgarian seat and management address.
- Receiving registered post from the NRA, the courts and the municipality.
- Appearing on invoices, contracts and the public register extract.
- Supporting a standard VAT registration where your activity is genuinely managed from Bulgaria or is service-based.
It does not cover
- Manufacturing tax residency on its own. Residency follows real management and decision-making, not a mailbox.
- Guaranteeing bank onboarding. Banks ask what the company actually does and where; an address shared with hundreds of shells raises questions.
- Passing an NRA substance review for a company claiming Bulgarian source income while everything happens abroad.
- Serving as a warehouse, a place of employment or a customs address for goods.
Levels of substance, in order of cost
Address plus a local phone and email presence
Cheap, quick, and enough for most freelancers and consultants invoicing EU clients. It is the minimum, not a defence against a substance challenge.
Address plus a resident manager or director fee
A manager insured in Bulgaria who genuinely signs and decides moves you from paper substance to real substance. This is the single strongest signal for banks and the NRA.
Address plus a desk you actually use
A serviced office in Varna or Sofia that you visit, with a lease in the company's name, supports both a VAT audit and a corporate bank account without further argument.
Full premises and staff
Necessary for IT teams, ecommerce fulfilment and anything with employees. At this point the address discussion disappears and the questions become payroll and property.
How the address affects banking
- Bulgarian banks check whether the seat is a mass-registration address before the compliance interview, not after.
- A lease in the company's name, even a small one, resolves most address questions at onboarding.
- Neo-banks such as Wise and Revolut accept a service address but still require a plausible business story and client evidence.
- If the manager is non-EU, expect the address and the substance questions to be asked together.
Bank-by-bank requirements are on the business bank account guide.
Frequently asked questions
Can I use a virtual address for my Bulgarian company?
Yes. A registered seat provided by a service provider is legal and normal in Bulgaria, provided the address is real, the provider gives written consent for the registration and post can be received there. It satisfies the Commerce Act, but it does not by itself create tax substance.
How much does a registered address in Bulgaria cost in 2026?
A registered seat alone typically costs EUR 90 to 180 a year. With mail opening, scanning and translation, expect EUR 150 to 300 a year. A serviced desk in Varna or Sofia starts around EUR 90 a month.
Can I register my company at a private flat in Bulgaria?
Yes, if the owner signs a consent declaration and you can produce a lease or ownership document. The address becomes public on the register, and all NRA and court post is deemed served there.
Does a registered address make my company tax resident in Bulgaria?
A Bulgarian registered company is Bulgarian tax resident by incorporation, but your home country can still tax it if real management sits there. An address alone does not settle place of effective management, so add a genuine local decision-maker if that risk applies.
Do I need a Bulgarian address to register for VAT?
Yes, VAT registration is filed against the company's seat. The NRA may inspect the address, particularly for goods businesses, so a provider that can confirm your presence and forward correspondence matters.
How do I change my company's registered address?
Pass an owners' resolution, file the change with the Commercial Register, and update the NRA and your bank once approved. The register normally processes the change in two to three working days.
What happens if I ignore post sent to the registered address?
It is still treated as delivered. Missed NRA notices commonly lead to assessments and penalties that can no longer be appealed, which is why a mail handling service is worth more than the address line itself.
A Varna seat with the post actually handled
Our formation packages include a registered seat, the owner consent declaration the register wants, and mail that gets opened, scanned and explained rather than left in a box.
Related references
- Registration documents checklist - everything filed alongside the address consent.
- VAT registration guide - why the NRA may inspect your seat.
- 2026 filing calendar - the notices that arrive at that address.
- Commercial Register search - see how a seat appears publicly.
- Bulgarian EOOD explained - the structure most solo founders register.