E-commerce company — registration and VAT
E-commerce in Bulgaria is subject to clear rules — from the choice of legal form through VAT, cash registers and OSS, to consumer protection and personal data processing. Below is a structured overview for 2026, focusing on the practical steps for online merchants selling to customers in Bulgaria and across the EU.
What Does the Law Require for E-Commerce?
The main sources include the Electronic Commerce Act, the Consumer Protection Act, the VAT Act, the Accountancy Act and Regulation (EU) 2016/679 (GDPR) for personal data processing. If you sell to consumers in the EU you must have clear rules on delivery, returns, complaints and transparent pricing (including a final price with all fees before payment). When selling goods with a warranty or digital content, clarify licences and limitations — this reduces disputes and refunds. To start a company see company registration and How to Register a Company Online — Step by Step.
Why an EOOD Is the Recommended Form for E-Commerce
A sole-owner limited liability company (EOOD) is a common choice for online stores:
- Limited liability toward customers and suppliers;
- clear separation between personal and company funds;
- convenience when scaling — hiring people, partnerships, investing in warehousing and logistics.
EOOD registration is described in the EOOD guide. You can start at Firmify — registration.
VAT Registration for Online Trading
Mandatory Registration (Art. 96 of the VAT Act)
When taxable turnover exceeds 51 130 € for the last 12 months, a VAT registration obligation arises within the deadlines set out in the VAT Act. Monitor your turnover — especially during seasonal peaks and campaigns (Black Friday, holidays).
Voluntary Registration and B2B
Many online merchants register voluntarily before reaching the threshold in order to:
- recover tax credit on goods, logistics, software and marketing;
- work more easily with other companies (B2B) that require VAT invoices.
Details on registration types and deadlines: VAT Registration in Bulgaria.
OSS (One Stop Shop) for EU Sales
The OSS (simplified reporting) regime facilitates VAT on distance sales of goods and certain B2C services within the EU — instead of separate VAT registration in each country of consumption when conditions are met. For low-value goods from third countries IOSS (import) is often used. The specific regime depends on the type of supply, the value, the place of consumption and your registration — the settings are agreed with the NRA and your accountant.
| Scenario | Guideline |
|---|---|
| Sales to end consumers in the EU (goods) | OSS / special regimes depending on turnover and location |
| B2B within the EU | Usually reverse charge or VIES — depending on the case |
| Bulgaria only | Standard rules + Art. 96 threshold for mandatory registration |
Cash Register (Fiscal Device)
When accepting cash payments or in scenarios governed by the Accountancy Act and secondary legislation, you must use a fiscal device and report sales as required by the NRA. Online stores often combine a POS terminal, a fiscal printer or a software fiscal module integrated with the platform — the choice depends on the sales channels (cash on delivery, online/offline mix).
Terms of Service and Privacy Policy
For an online merchant the key documents are:
- Terms of Service — prices, delivery, right of withdrawal, warranty, liability;
- Privacy Policy and cookie consent — compliant with GDPR and Bulgarian law;
- for email marketing — a legal basis for emails and SMS (consent or legitimate interest depending on the case).
NACE Code for Online Trading
For distance sale of goods (including an online store) the commonly used code is 47.91 — retail sale via mail order, telephone or internet. If you hold your own warehouse, import goods or mix channels, the accountant may suggest additional sub-codes.
Payments: Stripe, PayPal and Others
Popular options are Stripe, PayPal, bank cards via payment processors and Apple Pay / Google Pay. When choosing, compare:
- transaction and currency conversion fees;
- payout timelines to the company;
- KYC requirements and the contract with the processor.
The company account must be clearly linked to the store's turnover. For bank documents: Opening a Company Bank Account. If you accept cash on delivery or in a showroom, discuss at the time of choosing a bank whether you will need a POS and how it connects to the fiscal device — this avoids double entry of sales.
For the tax framework of a new company: Taxes for a New Company — Complete Guide for 2026.
Conclusion for the Online Merchant
A successful online store combines legal compliance (consumer protection, taxes, fiscal requirements) with smooth payments and clear logistics. Invest in carefully drafted terms of service and a timely VAT strategy — they save disputes and fines as turnover grows.
Summary
| Topic | Practical Focus |
|---|---|
| Legal form | EOOD — the standard for growth |
| VAT | Mandatory above 51 130 € turnover (Art. 96); voluntary for credit and B2B |
| EU | OSS/IOSS under the right conditions |
| Fiscal requirements | Fiscal device depending on payment method |
| Legal texts | ToS, GDPR, price transparency |
Launch your online business with clear documents. Register an EOOD via Firmify and prepare your VAT with the VAT registration guide. Firmify helps you get through incorporation faster so you can focus on your store and customers.