Opening a Bulgarian branch of a Turkish company
A Turkish company that wants a branch in Bulgaria has the branch entered in the Commercial Register, and the branch receives a unified identification code (ЕИК); but a branch is an extension of the parent, not a separate company. The real question is therefore «branch or a Bulgarian ЕООД».
Companies and taxes · Last reviewed: 2026-10-07
This is not legal or financial advice
How a branch appears in the register
The text of the Commercial Register Act published on the Registry Agency's website (Агенция по вписванията) describes the register as a common electronic database covering traders and also «branches of foreign traders». The same text refers to a foreign person who registers a branch under article 17а of the Commerce Act and says that registered branches receive the unified identification code (ЕИК) like traders do. The Commercial Register service list on the EPZEU portal also has a separate heading for registering «procuracy, branch, pledge, lien, liquidation and beneficial owners».
Date of the text
Branch, EOOD and representative office
| Branch (клон) | Bulgarian ЕООД | Representative office | |
|---|---|---|---|
| Legal personality | None, part of the parent | Yes, a separate company | None |
| Liable for debts | The parent company | As a rule the company itself | The parent company |
| Commercial activity | Allowed | Allowed | Not allowed, promotion and liaison only |
| Register entry | Yes, gets an ЕИК | Yes, gets an ЕИК | Not verified in this article |
On tax, the National Revenue Agency's corporate-tax page says foreign legal entities are taxed on profit from their place of business in Bulgaria, at a rate of 10% (Corporate Income Tax Act, article 20). How a branch's profit and costs are computed is an accountant's job; no figures or sample calculations are given here.
Points to watch when applying
Choose the structure
If the activity means regular sales and contracts, consider a branch or an ЕООД; if it is only promotion and liaison, a representative office comes into play. Remember that in a branch the parent stays liable for debts.Prepare documents in Bulgarian
According to the act, the application and its attachments are filed in Bulgarian; documents may also be submitted in any official language of the European Union, but then a certified Bulgarian translation is attached. For Turkish documents this means a certified Bulgarian translation (our inference). If the text and the translation conflict, the Bulgarian translation prevails.File the application
Filing is done through the Commercial Register services on the EPZEU portal or at the Registry Agency's offices. Check the agency's branch forms for the exact document list; we did not see the full list on the pages we opened, so we do not give it here.Know the refusal route
If a reasoned refusal is issued, the act allows an appeal within 7 days of service, filed through the agency, to the district court for the seat of the branch.
Foreign investment screening
No fees or timelines stated
Frequently asked questions
Does a branch get its own tax number?
The Commercial Register Act says registered branches of foreign traders receive an ЕИК. Confirm the tax-side registration steps with the National Revenue Agency and your accountant.
Can I register a branch with Turkish-language documents?
Under the act the application is filed in Bulgarian, and documents in EU languages are accepted with a certified Bulgarian translation. We infer that Turkish documents need a certified Bulgarian translation; confirm with the agency or a lawyer.
Is a branch better than an ЕООД?
It depends on the risk of the activity and whether you accept the parent staying liable for debts. In a branch the parent is liable; in an ЕООД liability is, as a rule, limited to the new company.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Агенция по вписванията — Закон за търговския регистър и регистъра на юридическите лицa с нестопанска цел (текст на сайта на агенцията) — https://www.registryagency.bg/media/filer_public/2023/10/03/zakon_za_trgovskiia_registr_i_registra_na_iuridicheskite_litsa_s_nestopanska_tsel.pdf · 2026-10-07
- Агенция по вписванията — EPZEU: Търговски регистър, електронни услуги (англ.) — https://portal.registryagency.bg/CR/en/services · 2026-10-07
- Национална агенция за приходите — Корпоративен данък — https://nra.bg/wps/portal/nra/taxes/korporativen-danak · 2026-10-07
- InvestBulgaria Agency — FDI screening (англ.) — https://investbg.government.bg/fdi-screening/ · 2026-10-07
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