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Country guide · 2026

How to open a Bulgarian company from Poland 🇵🇱

Polish founders face 19% corporate tax, a further 19% on dividends and a health contribution that behaves like an extra income tax after the Polski Ład reforms. The small taxpayer 9% rate helps early on but is capped, and the double taxation of a sp. z o.o. remains the standard complaint.

Polish rate
19% (9% small taxpayer) plus 19% on dividends and a health levy
Bulgaria
10% corporate, 5% dividends
Setup
Remote, 3-7 business days

Why Polish founders move to a Bulgarian EOOD

  • Combined 14.5% on distributed profit against roughly 34% in Poland
  • No health contribution stacked on top of business income
  • Capped Bulgarian social contributions rather than ZUS on the Polish base
  • PLN 5,000 share capital replaced by about €1

The remote registration process, step by step

  1. 1

    Reserve the company name

    We check availability in the Bulgarian Commercial Register and reserve your EOOD or OOD name. Takes a few hours; the reservation holds for six months.

  2. 2

    Sign the incorporation pack

    Articles of association, founder declarations and specimen signature. You sign in front of a notary or a Bulgarian consulate near you, or you give us a power of attorney and sign once.

  3. 3

    Open the capital accumulation account

    The statutory minimum share capital is BGN 2 (about €1). The bank issues a deposit certificate the register requires.

  4. 4

    File with the Commercial Register

    Electronic filing at the Registry Agency. Standard processing is 2 to 4 business days, and you receive an EIK (company number) on approval.

  5. 5

    Register for tax and, if needed, VAT

    The EIK doubles as your tax number. VAT registration is mandatory above the BGN 166,000 turnover threshold and voluntary below it; intra-EU sellers usually register voluntarily on day one.

  6. 6

    Open the operating bank account

    A Bulgarian business account for local payments, plus an EMI such as Wise or Revolut Business for multi-currency invoicing. Most non-resident directors need one video call.

  7. 7

    Appoint an accountant and start filing

    Monthly VAT returns, payroll if you hire, and an annual corporate return filed by 30 June. The 10% flat corporate tax applies from your first invoice.

Tax residency

Poland taxes residents on worldwide income using the 183-day and centre-of-vital-interests tests, and its CFC rules reach low-taxed foreign subsidiaries controlled from Poland.

Exit tax and leaving Poland

Poland applies exit taxation to individuals with assets above PLN 4 million when residence changes. Check the threshold against your shareholding value before moving.

Banking and payments

Polish clients pay a Bulgarian IBAN under SEPA in euro; add an EMI for PLN collections since Poland is outside the eurozone.

VAT on sales into Poland

B2B sales into Poland are reverse-charged; consumer digital sales use OSS at 23%.

Mistakes Polish founders make

  • Assuming the Bulgarian rate applies while you remain a Polish resident director
  • Missing the PLN 4 million exit-tax threshold on share value
  • Leaving a dormant sp. z o.o. filing obligations unmanaged

Questions Polish founders ask

Is Bulgaria better than a Polish estonian CIT company?

Estonian CIT defers tax until distribution but taxes it at up to 25% combined. Bulgaria taxes profit at 10% as it arises and 5% on distribution, which is usually lower for a distributing business.

Do Polish CFC rules block this?

They apply where a Polish resident controls a low-taxed foreign company without substance. Real management in Bulgaria is what keeps the structure outside those rules.

Full Bulgaria vs Poland tax tableRun your numbers in the tax calculatorFormation pricing

Start your Bulgarian company from Poland

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

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