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Quick answer: If you're a solo founder — choose EOOD. If you have 2+ partners — choose OOD. The main difference is the number of owners. Taxes, liability, and the registration procedure are nearly identical.
| Criteria | EOOD | OOD |
|---|---|---|
| Owners | 1 | 2+ |
| Key document | Articles of Association | Partnership Agreement |
| Decision-making | Sole owner | General Meeting |
| Minimum capital | 1 EUR | 1 EUR |
| Corporate tax | 10% | 10% |
| Liability | Limited | Limited |
| Firmify price | 39 EUR | 59 EUR |
EOOD (Еднолично дружество с ограничена отговорност / Single-Member LLC) is the most popular business form in Bulgaria. It's ideal when:
OOD (Дружество с ограничена отговорност / Multi-Member LLC) is the right choice when two or more people want to build a business together:
| Cost | EOOD | OOD |
|---|---|---|
| Firmify | 39 EUR | 59 EUR |
| Government fee | 28 EUR | 28 EUR |
| Notary | ~3 EUR | ~3 EUR × managers |
EOOD has a single owner. OOD has two or more partners. Tax rates and liability are identical.
Yes — by admitting a new partner or transferring shares, an EOOD automatically becomes an OOD. The reverse is also possible.
EOOD registration with Firmify costs 39 EUR; OOD costs 59 EUR. Government fees are the same for both.