Mandatory for all companies: update your articles of association and documents due to the euro before the end of 2026

This affects not only prices and accounting, but also corporate documents: all companies (regardless of ownership form and activity) must bring their constitutive and internal instruments into compliance and publish the changes in the Commercial Register before the end of 2026.

What changes automatically and what does not

1) Automatically (no application required):
On the date of the euro’s introduction (01.01.2026) the Агенция по вписваниям carries out an automatic (ex officio) conversion of the registered capital / share capital recorded in the register from leva into euro at the fixed rate of 1 EUR = 1.95583 BGN with rounding to eurocents under the rules of the law.

2) Not automatically (this is the company’s obligation):
Even if the register already shows the capital in euro, your articles of association / constitutive agreement and internal documents remain “in leva” until you amend them. That is why the law requires you to adopt the amendments and file the updated documents for publication in the Commercial Register.

Deadlines: why you should not delay

• Final deadline — by 31.12.2026: companies must bring their constitutive and (where necessary) other internal corporate documents into compliance.
• In practice, updated constitutive documents are usually filed together with the first subsequent application for registration/changes/publication in the register (after the introduction of the euro), but postponing it “until the first occasion” is risky — many companies end up running into the year-end and the queues.

Who needs this

The obligation applies to capital companies, including:

• OOD (LLC)/EOOD (single-member LLC) (OOD/EOOD) — reflecting the capital in euro and the value of the shares in the company;
• AD/EAD (AD/EAD) — capital and nominal value of shares in euro;
• and other forms where capital is fixed/recorded in the constitutive instruments.

Even if a company is “dormant” and carries out no activity, the document requirements still apply.

What exactly needs to be done (in brief)

1. Check how the capital and the shares in the company/shares have been converted (at the rate and under the rounding rules).
2. Prepare the decision of the owner/general meeting and a new version of the constitutive document.
3. Bring the related internal documents into compliance (for example, the distribution of shares in the company / nominal values, corporate rules — as necessary).
4. File the documents for an announcement in the Commercial Register. A number of clarifications and reviews note that the state fee for publishing precisely these “euro-conversion” updates may not be charged, but preparation/support services are billed separately.

Why it is better to file now

2026 will bring a mass wave of mandatory updates. The closer the deadline, the heavier the workload for specialists and the higher the prices for services (and the greater the risk of delays due to the volume of applications).

How we can help

Bulgarian Expert, as an official registration agent, prepares and files changes for clients at a reduced fixed price until 1 April 2026
Submit your application now to avoid overpaying and rushing at the end of 2026.