📦 For online sellers
A Bulgarian company can work well for an online business, but incorporation is only one part of the setup. For e-commerce, the important questions are often where your goods are stored, how orders are fulfilled, where your customers are located, which VAT registrations already exist and where the company is genuinely managed. This page helps you map those questions before you decide whether forming in Bulgaria makes sense.
This page is not tax advice. It shows which questions your fulfilment model raises and who normally resolves them — an accounting partner for ongoing VAT, a foreign specialist for registrations outside Bulgaria, us for the Bulgarian formation.
Two sellers can own identical Bulgarian EOODs and still have very different VAT and accounting setups. A webshop dispatching every order from Bulgaria is not the same as an Amazon seller storing inventory in Germany. Pan-European FBA is different again because inventory can be stored across several countries at once. Importing goods directly from outside the EU raises another set of questions entirely. That is why we start with the movement of goods rather than the company certificate.
Your stock sits in Bulgaria and every order ships from there.
What usually needs mapping
Formation can be assessed through StartinBG. VAT/accounting treatment should be confirmed through the accounting-provider engagement.
The company's Bulgarian registration does not make the German warehouse irrelevant for VAT. Amazon itself identifies inventory-storage country and fulfilment model as factors affecting VAT obligations — a seller storing inventory in another country should confirm the required local VAT registration and reporting before treating OSS as a universal solution.
What usually needs mapping
Source: Amazon: VAT information · Last checked: 2026-08-14
Pan-European FBA is not simply “Amazon Germany with more customers.” Amazon's current programme allows eligible inventory to be stored across participating European countries, and Amazon tells sellers to ensure the necessary VAT registrations where stock is stored.
What usually needs mapping
Do not form the Bulgarian company first and ask the VAT question afterwards.
Source: Amazon: Pan-European FBA · Last checked: 2026-08-14
IOSS is a specific EU scheme for qualifying distance sales of imported goods in consignments not exceeding €150. It is not the same as OSS and does not cover goods already stored in an EU warehouse.
What usually needs mapping
Source: European Commission: One Stop Shop · Last checked: 2026-08-14
Where will your inventory physically sit?
Bulgaria only, Germany, several EU countries, outside the EU — or not yet decided?
Who fulfils the order?
You, a Bulgarian fulfilment centre, Amazon FBA, Pan-EU FBA or another provider?
Who buys from you?
Mainly businesses, private consumers or both — and in which countries?
Where is the company genuinely managed?
A Bulgarian registration does not by itself determine the wider corporate or personal tax position.
What is already registered?
Existing VAT numbers, OSS/IOSS registrations, marketplace accounts and bank/payment accounts all affect the implementation sequence.
If you cannot answer all five yet, that is normal. But those questions should be answered before someone sells you a “tax-efficient Amazon company.”
The EU's One Stop Shop allows eligible supplies to consumers in other Member States to be declared through one Member State of identification rather than registering separately in every destination country.
European Commission: One Stop Shop · Last checked: 2026-08-14
Fulfilment and inventory arrangements can create country-specific obligations outside the simplified OSS reporting flow. Amazon itself tells sellers that inventory location affects VAT requirements.
Amazon: fulfilment & VAT · Last checked: 2026-08-14
IOSS addresses qualifying distance sales of imported low-value consignments up to €150. Goods already stored in an EU warehouse are outside that imported-distance-sales scenario.
European Commission: VAT e-Commerce · Last checked: 2026-08-14
We can assess the practical formation route and coordinate a Bulgarian EOOD/OOD setup where Bulgaria fits the business.
See company formation →StartinBG gathers the operational information and coordinates the handover. The accounting provider independently confirms the professional scope, registrations, filings and fee.
Request an accounting & VAT review →Where inventory or transactions create obligations outside Bulgaria, use the appropriate specialist in the relevant country. StartinBG does not present itself as the professional adviser for another jurisdiction.
Amazon determines its own seller-verification and programme requirements.
Account approval remains the provider's decision.
Compare business accounts →Have these five items ready:
If you are still deciding where the stock will sit, solve that question before finalising the company setup.
Discuss my e-commerce formationNo general rule says that a Bulgarian company avoids VAT obligations in countries where Amazon inventory is stored. VAT requirements depend on the fulfilment model, inventory location and the transactions involved. OSS can simplify eligible cross-border B2C reporting, but it does not replace every VAT registration created by the operating model.
OSS simplifies reporting of eligible cross-border B2C supplies within the EU through one Member State of identification. IOSS addresses only qualifying distance sales of imported goods in consignments up to €150 — goods already stored in an EU warehouse are not covered.
It can. Pan-European FBA allows storage across several participating countries, and Amazon tells sellers to ensure the VAT registrations that storage requires. Which countries are affected depends on where Amazon actually places inventory.
