EU Company for Amazon FBA and E-Commerce Sellers: Why Bulgaria?
Amazon requires an EU entity for FBA. Bulgaria gives you the lowest corporate tax in the EU at 10%, full access to VAT OSS for simplified pan-EU compliance, Eurozone banking since 2026, and remote registration from €299 in 7–10 days.
Why e-commerce sellers need an EU entity
Selling to EU customers through Amazon FBA, Shopify, or any other channel above minimal volumes requires an EU VAT number. Beyond compliance, having a proper EU company gives you:
- Amazon FBA access — FBA requires a business entity to open a seller account in most EU marketplaces.
- VAT OSS enrollment — one registration, one quarterly return covering all EU B2C sales. Without a local entity, you must register for VAT individually in each EU country where you exceed the threshold.
- Payment processor access — Stripe, Adyen, PayPal, Mollie, and others require a registered business entity for merchant accounts and direct payouts.
- Supplier relationships — EU wholesale suppliers and distributors typically require a registered business to offer trade pricing and credit terms.
- Profit extraction — without a proper company structure, your e-commerce profit has no tax-efficient exit path.
Why Bulgaria specifically for e-commerce
Most EU countries work legally for e-commerce. Bulgaria is better on economics:
| Factor | Bulgaria | Germany | Netherlands | Ireland |
|---|---|---|---|---|
| Corporate tax rate | 10% | ~30% (corp + trade) | 25.8% | 12.5% |
| Standard VAT rate | 20% | 19% | 21% | 23% |
| Formation cost | €299 | €1,000–€2,000 | €600–€1,200 | €500–€1,500 |
| Annual accounting cost (active SME) | ~€1,500–€3,000 | €3,000–€8,000 | €2,500–€6,000 | €2,000–€5,000 |
| Remote registration | Yes | Difficult | Possible | Yes |
| Currency | EUR (2026) | EUR | EUR | EUR |
VAT and EU OSS: what the setup looks like
The VAT setup for an EU-based e-commerce company is straightforward once you have a Bulgarian EOOD:
- Register for Bulgarian VAT — mandatory when your annual turnover exceeds BGN 100,000 (~€51,130), or voluntarily from day one (recommended for B2B sales or FBA where input VAT recovery is valuable).
- Enrol in VAT OSS — through the Bulgarian National Revenue Agency (NRA) portal. After enrolment, you file one quarterly OSS return covering all EU B2C sales above €10,000 combined. VAT is paid in Bulgaria at the applicable rate of the destination country.
- FBA warehouse registrations (if applicable) — if Amazon stores your goods in warehouses in Germany, France, Poland, or Czech Republic under Pan-European FBA or Multi-Country Inventory, you may need VAT registrations in those countries. This is separate from OSS and covers the stock movement (intra-EU transfers). A fiscal representative service handles these for ~€200–€400/country/year.
Important: OSS vs warehouse-country VAT
OSS covers sales. If Amazon physically moves your stock into a warehouse in Germany, France, or Poland, that creates a deemed supply (intra-EU transfer) that requires separate VAT registration in those countries. This applies to Pan-European FBA and Multi-Country Inventory programmes. European Fulfillment Network (EFN) keeps stock in one country and avoids this, but restricts delivery speeds. Most established FBA sellers use Pan-European and manage the multi-country VAT registrations — it's a known, solvable problem.
Practical structure for an FBA or e-commerce business
Entity type
EOOD (single-member LLC) is the standard structure. Simple to manage, limited liability, 10% corporate tax, no minimum wage obligation for the managing owner. OOD if you have a co-founder partner.
Payment processors
Stripe, PayPal, Adyen, Mollie, and Klarna all onboard Bulgarian EOODs. Payoneer and Wise Business are commonly used for Amazon payout accounts. Revolut Business is widely used for day-to-day operational spend.
Amazon seller account
Register on Amazon Seller Central under the Bulgarian EOOD. You'll need: the company registration number, a Bulgarian VAT number, the registered address, and the manager's identity documents. Bulgarian companies are fully supported across all Amazon EU marketplaces.
Inventory and logistics
Your company's registered address in Bulgaria is for legal purposes — your inventory can be warehoused anywhere in the EU. FBA uses Amazon's fulfilment network. 3PL providers in Germany, Poland, or Netherlands work with Bulgarian-registered companies without issue.
Tax on e-commerce profit: how it works
The Bulgarian EOOD pays 10% corporate tax on net profit (revenue minus cost of goods, platform fees, advertising, logistics, accounting). Profit taken as a salary reduces taxable profit (salary is an expense); profit taken as a dividend incurs an additional 5% withholding. Total effective rate on distributed profit: ~14.5%.
Example: €200,000 annual e-commerce revenue, 30% net margin = €60,000 profit.
- Corporate tax: €60,000 × 10% = €6,000
- After-tax profit: €54,000
- Dividend withholding: €54,000 × 5% = €2,700
- Net to founder: €51,300
- Total tax burden: €8,700 on €60,000 profit = 14.5%
In Germany at the equivalent profit level, combined corporate and trade tax would approach 30%, producing a net to founder of approximately €42,000 — roughly €9,300 less per year from the same business.
What Bizport EU handles for e-commerce sellers
Frequently asked questions
Do I need an EU company to sell on Amazon Europe?
Amazon requires sellers to have a valid EU VAT number to sell to EU customers. A Bulgarian EOOD is the cleanest and most cost-efficient way to meet this requirement, access FBA warehouses across the EU, and enrol for VAT OSS.
What is VAT OSS and does a Bulgarian company qualify?
VAT One Stop Shop (OSS) lets you file one quarterly VAT return for all EU B2C sales instead of registering separately in each country. Yes — a Bulgarian EOOD fully qualifies. You register for Bulgarian VAT, then enrol in OSS through the Bulgarian NRA portal.
Which EU country is best for Amazon FBA sellers?
Bulgaria offers 10% corporate tax (lowest in EU), low setup costs from €299, full VAT OSS access, and remote registration. Germany, France, and the Netherlands are common for warehouse proximity but have corporate tax rates of 15–30%. For tax efficiency, Bulgaria is the best EU base for most FBA sellers.
Can I use a Bulgarian company on Amazon.de, Amazon.fr, and Amazon.es?
Yes. An EU-registered company can sell across all Amazon EU marketplaces regardless of which EU country it's incorporated in. Your country of incorporation does not restrict which Amazon EU stores you can list on.
Does storing FBA inventory in Germany or France require extra VAT registration?
If Amazon stores your stock in warehouses in Germany, France, Poland, or Czech Republic under Pan-European FBA, you may need separate VAT registrations in each storage country. This is separate from OSS. A fiscal representative handles these for ~€200–€400/country/year.
Register your EU e-commerce company from €299
Bulgarian EOOD, fully remote, 7–10 business days. VAT and OSS setup available as add-ons. Start selling to 450 million EU customers with the lowest corporate tax in the bloc.
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