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The statutory cut-off date is 31 December 2026 (Art. 32(1) of the Euro Introduction Act, ЗВЕРБ). But there is a second rule that is often overlooked: if you plan any change to be entered on the company file before then, the capital transformation must be applied for no later than together with the application for that change (Art. 32(4) of the Euro Introduction Act). For active companies, the obligation arises earlier than the end of the year.
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Does your company plan any change to be entered on the company file in the Commercial Register before the end of 2026 — a change of manager, a new registered seat or address, admission of a new partner, transfer of shares, an increase of capital?
The timeline
From 1 January 2026 the fixed rate of 1 EUR = 1.95583 BGN applies (Art. 5 of the Euro Introduction Act). In January, the Registry Agency replaced the registered capital ex officio for every company with its euro equivalent — but only the figure on the file. The constitutive documents — articles of association or the partnership agreement — remained in leva.
The owners adopt a resolution and bring the constitutive documents into line, expressing the capital and shares in euro, after which they are filed for announcement in the Commercial Register (Art. 32(1) of the Euro Introduction Act). No state fee is due (Art. 32(4) of the Euro Introduction Act).
Every subsequent application for entry on the company file — a change of manager or address, admission of a new partner, transfer of shares, an increase of capital — obliges the company to apply for the transformation no later than together with it (Art. 32(4) of the Euro Introduction Act). For a company with an active corporate life, this is the real deadline. How the combined procedure works — on the capital transformation together with another change page.
The last day on which the transformation can be applied for in time (Art. 32(1) of the Euro Introduction Act) — regardless of whether the company has had other entries during the year.
The company is liable to a property penalty of €77–767, and the manager at fault to a fine of €51–511; on a repeated infringement the amounts are doubled (Art. 59(5)(7) of the Euro Introduction Act). Bringing the documents into euro is still due, and the capital is left with the official non-round value. The full reckoning, the myths and the steps — on the penalty for un-transformed capital page.
Three dates, one obligation
The final date under Art. 32(1) of the Euro Introduction Act applies to companies with capital registered in leva: EOOD, OOD, AD, EAD, KDA. Sole traders have no registered capital and owe no transformation.
Art. 32(1) Euro Introduction ActPlanning a change of manager, a new seat, admission of a partner? The capital transformation is applied for no later than together with the application for that change. That is why, for active companies, the obligation arises earlier — often months before the end of the year.
Art. 32(4) Euro Introduction ActWhen you apply for the transformation yourself in good time, you choose the rounding within ±5% (Art. 32(5) of the Euro Introduction Act) and arrive at a round value — for example €2,500.00 instead of €2,556.46. Waiting until December puts you in the queue during the register's busiest period.
Art. 32(5) Euro Introduction ActThe countdown
The arithmetic is simple — but it contains one variable that does not depend on the applicant: the workload of the Commercial Register.
You submit the UIC and contact details online. The lawyer runs an official check of the company file, calculates the values in euro, and proposes rounding if it is suitable for your capital.
≈ 2 minutes on your side · up to 24 hours on oursResolution, updated articles of association or partnership agreement, declarations and application — drafted and reviewed by a lawyer.
Within 2 business daysThe application is filed electronically. Under Art. 19(2) of the Commercial Register Act (ЗТРРЮЛНЦ), the official reviews it after three business days have elapsed from filing — in practice the entry takes 3–5 business days, and longer when the register is busy.
3–5 business days · outside our controlOn a calm schedule the whole procedure comes together in about a week. But no applicant controls the queue at the register in December, when other statutory deadlines also fall due. So our advice is simple: do not leave filing to the last weeks of the year.
Questions about the deadline
Check the values with the free calculator or place an order: a lawyer drafts the documents within 2 business days and files them with the Commercial Register.
€99 incl. VAT — final price, everything included · €0.00 state fee · for EOOD and OOD
More answers — in the 30 questions and answers or in the full legal guide.