⚠️ IMPORTANT for all capital companies in 2026

⚖️ VOTCHINA Legal Department
⏱️ Read time: 4 min 🛡️ Verified under Bulgarian SPA regulations

New Legal Obligation Regarding the Introduction of the Euro in Bulgaria From January 1, 2026, a new obligation for all capital commercial companies comes into force in the Republic of Bulgaria, related to the official introduction of the euro as the national currency.

What does the law require? According to Art. 32 of the Law on the Introduction of the Euro in the Republic of Bulgaria (ZVERB), all capital companies are obliged to convert amounts from BGN to EUR in the following documents:

  • Articles of Incorporation;

  • Articles of Association;

  • Company Bylaws/Statutes.

⚠️ It is important to emphasize that the change must be explicitly reflected and announced in the Commercial Register, even in cases where the capital has been converted officially by the Registry Agency.

⏳ Implementation Period From January 1, 2026, to December 31, 2026. During this period, companies must bring their constitutive documents into full compliance with the law.

Sanctions for Non-compliance In case of failure to fulfill the obligation, the law provides for administrative sanctions: ❌ from BGN 150 to BGN 1,500 for a first offense; ❌ up to BGN 3,000 for a repeated offense.

Do not delay until the end of 2026. This is not a formal change, but a mandatory legal requirement, the failure of which can lead to real financial consequences for the company. It is recommended to consult a lawyer in a timely manner.

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