🇧🇬 Bulgaria — DPK Size Cap in 2026

What's the size limit on a Bulgarian DPK?

The DPK/EDPK is reserved for enterprises that meet both parts of the statutory test:

Fewer than 50 employees
Annual turnover not exceeding 4,000,000 BGN and/or assets not exceeding 4,000,000 BGN (roughly 2.05 million EUR)

The employee condition is mandatory. The financial wording is "and/or": exceeding turnover alone does not automatically disqualify the company if assets remain within the limit, and vice versa. It stops qualifying when the employee condition fails or neither financial measure remains within the limit.

Whether you still qualify is checked at the annual general meeting that approves your financial statements.

What happens if I outgrow the cap?

You must convert to another capital company type — typically an OOD/EOOD or an AD — by the end of the following financial year. Miss that deadline, and the consequence isn't a fine: the prosecutor can bring a claim, the district court can dissolve the company, and it gets struck from the register.

Is this the same 4M BGN threshold used elsewhere in Bulgarian law?

No — this is worth knowing if you see conflicting numbers online. The 4,000,000 BGN threshold is specific to the DPK chapter of the Commercial Act and is stricter than the general "small enterprise" definition used in the Accounting Act. Don't assume figures from unrelated Bulgarian SME rules apply here.

See the full EOOD vs. DPK comparison for who this cap actually matters to and when the EOOD is the safer default instead.