Profile 05 of 05
E-commerce Sellers: An EU Seller of Record for Customs, VAT and Fulfilment.
Marketplaces and payment providers increasingly require an EU-domiciled seller of record. A Bulgarian entity gives you one VAT number, an EORI, an OSS registration, and a base for EU fulfilment — whichever country you ship from.
The problem
The platforms changed the rules under you
Selling into the EU as an outside seller now means more registrations, more scrutiny and, increasingly, a hard requirement for an EU entity.
July 2026
No more low-value exemption
Every consignment into the EU carries duty and VAT and needs a declaration. Fulfilment from outside the union stopped being cheaper than fulfilment from inside it.
Platforms
Seller-of-record requirements
Marketplaces and payment providers now ask for an EU-established seller of record with a local VAT number and a verifiable EU address before they will settle to you.
VAT
Registration sprawl
Distance selling above the threshold means VAT obligations in every country you ship to — unless you consolidate them through the One-Stop-Shop, which needs an EU registration to join.
The solution
One EU entity handles customs, VAT and settlement
The mechanism
A Bulgarian EOOD as your EU seller of record
The entity holds the EU VAT number, the EORI, and the OSS registration. It is the importer of record for stock entering EU fulfilment, the seller of record on the marketplace, and the party your payment provider settles to. B2C sales across the EU report on one OSS return.
Whether goods can be declared EU-origin after processing in Bulgaria depends on the commodity code — relevant only if you also want to avoid anti-dumping duty on the stock itself.
Flat corporate tax
One of the lowest headline rates in the EU on the entity's profit.
Low-cost fulfilment base
Warehousing and 3PL costs well below Western Europe, with two-day road freight to the major markets.
One VAT number, OSS
B2C sales into all 27 states on a single quarterly return instead of separate country registrations.
Platform and payment compliance in one place
The entity satisfies the seller-of-record checks on Amazon, the payment-provider KYC, and the customs registration — instead of separate fixes for each, in each country you sell into.
How we help
The four services this profile actually needs
Formation, VAT with EORI and OSS, a registered address, and accounting that handles marketplace settlement.
Company formation
An EOOD registered in five business days as your EU seller of record.
Read more →VAT, EORI & OSS
The full registration set for cross-border B2C selling and stock imports into EU fulfilment.
Read more →Virtual office & address
A verifiable Bulgarian business address for marketplace and payment-provider checks.
Read more →Accounting & tax compliance
Bookkeeping that reconciles marketplace settlement reports and files the OSS return.
Read more →Representative scenario Illustrative
A home-goods seller consolidated seven EU VAT registrations into one OSS return
The seller shipped from a Chinese factory to fulfilment centres in three EU countries and held VAT registrations in seven, filing separately in each. Its payment provider then flagged the missing EU seller of record.
It registered a Bulgarian EOOD, moved to OSS, and set the entity as seller of record. Filing went from seven country returns to one, and the payment hold was released.
Composed from typical engagements to show the shape of the work. Not a specific client; figures are modelled.
The context
Why Bulgaria for the entity
The entity can sit anywhere in the EU. Bulgaria makes sense on tax, on fulfilment cost, and on speed to register.
Corporate tax
Flat, one of the lowest headline rates in the union.
To register
An EOOD is formed in about five business days from complete documents.
Black Sea ports
Varna and Burgas for sea freight, with road corridors into Central Europe.
OSS from one country
A single EU registration replaces per-country VAT filing for distance sales.
Figures require verification against current official sources before publication.
Questions
What e-commerce sellers ask first
The discovery call is conducted in English or Bulgarian, and there is no charge for it.
Which country I ship from — does it matter?
For the entity, no. The Bulgarian EOOD is your EU seller of record whether your stock originates in China, Türkiye, Korea or India. It matters for customs origin and anti-dumping only if you also process the goods.
Do I still need warehouses in other EU countries?
You can, and the Bulgarian entity holds the VAT and EORI for imports into any of them. OSS then consolidates the B2C reporting regardless of where the stock sits.
Will this satisfy Amazon and my payment provider?
It provides the EU-established seller of record, the local VAT number and the verifiable EU address those checks look for. We give you the documentation set to submit.
How does OSS work with the Bulgarian entity?
You register for the Union OSS scheme through Bulgaria. All eligible B2C distance sales across the EU then report on one quarterly return filed there, instead of separate returns per country.
Can the entity be owned by my existing company?
Yes, or by you directly. We handle the parent-company or personal documentation the registry and bank require.
Ready to explore your EU options?
Tell us which marketplaces you sell on and where your stock sits. We will map the entity, the registrations and the filing setup.