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Thanks. Not. Your post will come up for the search in Google. Have you though about that?

Most if not all of your info was wrong anyway.

Scenario: Selling low price products, ie. ticket price varies from 20-30 EUR. All accountants I have checked from Bulgaria to Cyprus to Malta to Romania charge around 6-7 EUR per invoice. I am baffled. How should this work out if an accountant would charge basically more than the profit after...

The Holding company could be anywhere in the EU as it would be tax free anyway if the subsidiary would be in the NL. I don't think you are actually looking for this. Why are you even in need of an EU company for the payment processing, aren't they working together with real offshore locations...

I contacted this accountant but got no reply whatsoever.

Works. You need an ITIN.