What is EOOD (ЕООД) — Single-Shareholder LLC?
An EOOD (Еднолично ограничена отговорност дружество) is a single-shareholder Bulgarian limited liability company. Minimum share capital BGN 2. Used by solo founders. The 'Е' (E) prefix denotes 'едно' (single). Same tax and compliance regime as OOD.
Current Rate (Calendar year)
10% Corporate Income Tax
Example
A solo SaaS founder incorporates Acme EOOD with BGN 2 share capital, holds 100% of shares, and operates as a Bulgarian-resident company.
Related terms
An OOD (Ограничена отговорност дружество) is a Bulgarian limited liability company with two or more shareholders. Minimum share capital BGN 2 (€1). Owners are not personally liable for company debts beyond their share capital. Most common entity type for SMEs in Bulgaria.
An AD (Акционерно дружество) is a Bulgarian joint-stock company. Minimum share capital BGN 50,000 (€25,565). Used for larger businesses, those wishing to issue shares publicly, or those with multiple investors requiring share-class flexibility. Equivalent to a UK PLC or Irish PLC.
The Bulgarian Trade Register is the public registry of companies and traders, maintained by the Registry Agency (BRRA). All Bulgarian companies must register, file annual financial statements, and update beneficial ownership information.
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