A Дружество с ограничена отговорност (OOD) in Bulgaria provides limited liability protection and is suitable for small and medium-sized enterprises.

The minimum capital requirement is BGN 2. The incorporation process involves drafting the articles of association, notarizing them, and registering with the Bulgarian Commercial Register. The company must also obtain a taxpayer identification number from the Bulgarian tax authorities.

An OOD requires at least one director and one shareholder. Accurate corporate records must be maintained, and annual financial statements must be filed with the authorities