Industry-specific accounting
Monthly bookkeeping, payroll, VAT, CIT, and statutory financial reporting under Law 287/2017. We hold practice depth in the industries that move Moldova's economy: the IT Park, Free Economic Zones, wine and spirits, agriculture, light manufacturing, financial services, logistics, pharmaceuticals, construction, and e-commerce.
The tax position drives the bookkeeping. We model the position first.
Industries we serve
Ten sectors generate most of Moldova's export and corporate-tax revenue. Each has its own accounting quirks. We work in all of them. Headline first, technical detail under each.
1,800 resident companies · USD 1B+ turnover in 2025
The 7% turnover tax under Law 77/2016 replaces CIT, payroll PIT, social and medical contributions, several local taxes, real estate tax, and road tax. Accounting for an MITP resident means monthly turnover filings, the annual 70% qualifying-activity check, per-employee floor tracking (MDL 5,220/month for 2026), and the activity-code ledger that survives a SFS sampling review. VAT continues separately.
7 operating zones · 24 of the country's largest exporters reside in FEZ
Residents of Bălți, Ungheni, Tvardița, Otaci, Vulcănești, Taraclia, and Expo-Business-Chișinău FEZ receive a reduced effective CIT (50% of the standard rate, with full exemption for the first 3-5 years for export-oriented investments), customs and VAT exemptions on imported inputs, and a separate filing regime. Accounting must track export ratio (≥50% required for the deeper benefits) and segregate FEZ-eligible revenue from any other activity.
Top 20 global wine exporter · ~3.7M hectolitres/year · 67 protected geographical indications
Wine, brandy, and spirits production carry sector-specific excise duties under the Codul Fiscal, export VAT zero-rating, ONVV (Oficiul Național al Viei și Vinului) reporting, and traceability through the Wine Information System. We handle the full reconciliation between SFS, customs, and ONVV monthly.
Largest single export sector · walnuts, sunflower seeds, fresh and dried fruit, grain, organic
Reduced 8% VAT on certain agricultural products and inputs, simplified taxation for farming households (gospodării țărănești), seasonal revenue smoothing, EU GSP+ and DCFTA tariff preferences for exporters. Organic certification under Law 115/2005 adds a separate audit trail. We coordinate with the certifying body and prepare the cost-accounting that supports premium pricing claims.
Textiles, leather, footwear, furniture, automotive wiring · concentrated in northern FEZ
Outward processing relief (OPR), inward processing relief (IPR), and FEZ residency are the three main customs frames. We build cost accounting that satisfies both Moldovan transfer-pricing rules and the EU client's OPR documentation requirements. Payroll for production workers under collective agreements is handled to the day.
East-west corridor · EU border to CIS via Romania-Moldova-Ukraine
International freight forwarders, customs brokers, cargo and passenger carriers. ANTA licensing intersects with VAT zero-rating for international transport services and special rules for tachograph and per-diem accounting. CMR-document reconciliation is monthly.
CNPF-regulated: insurance, microfinance, asset management, leasing, broker-dealers
IFRS reporting for most CNPF-supervised entities, separate capital-adequacy reporting, AML reporting under Law 308/2017, fit-and-proper documentation maintained for the regulator. We have not yet seen a Moldovan financial firm that did not also need a clean IFRS audit; we coordinate the auditor selection and audit field-work.
VAT-heavy sector with retention-payment and stage-completion specifics
VAT on construction works with stage-completion accounting, retention payments held in escrow, subcontractor chains, ANRE permits for energy-related works. Land-tax and real-estate-tax reconciliation feeds the annual SFS filing. Cost overruns are tracked at the project level so the cash-flow forecast is real.
Reduced 8% VAT · AMDM licensing · cold-chain traceability
Manufacturing, wholesale distribution, retail pharmacy, and medical device firms. AMDM licensing intersects with stock-keeping rules, batch-traceability, cold-chain documentation, and the reduced 8% VAT for medicines listed in the Codul Fiscal. We handle the AMDM and CNAM reconciliations.
Domestic and cross-border B2C and B2B · SEPA-routed payments since Oct 2025
VAT registration threshold MDL 1.5M (Jan 2026) rising to MDL 1.7M (Mar 2026), distance-sales rules for goods, VAT MOSS-equivalent treatment for digital services to EU consumers under the OSS regime through a representative. Payment-processor reconciliation across Stripe, PayPal, and the Moldovan banks now matters more than it did pre-SEPA.
What we do
The recurring monthly engagement. One senior accountant on the case, supported by the wider team. SFS portal access, e-Factura, payroll, and bank reconciliation all handled.
Primary documents (acte primare) entered, sub-ledgers reconciled, monthly trial balance, fixed-asset register maintained.
Salaries, personal income tax 12%, social contributions (CNAS), medical contributions (CNAM), employment-book and HR file maintenance. MITP residents handled under the unified-tax mechanic.
Monthly VAT return, intra-Moldova and cross-border invoicing, e-Factura submission, VAT recovery on imports.
Quarterly CIT instalments where applicable, year-end CIT return, 0% reinvested-profits regime mechanics, dividend WHT, transfer-pricing documentation where the threshold is crossed.
Annual financial statements to NSAR or IFRS, submitted to SFS and BNS. Statutory audit coordination when the size criteria are met.
Periodic turnover filings, the annual MITP eligibility check, FEZ activity reporting, customs-and-VAT reconciliation for FEZ residents.
SFS requests for information, controale operative, written-position memos. We respond in Romanian; you receive the substance in English.
Read more
Pillar guide
Codul Fiscal, NSAR, IFRS, statutory audit thresholds, primary documents (acte primare), the e-Factura system.
IT Park
The monthly turnover filing, the per-employee floor, the annual 70% qualifying-activity check, the activity-code ledger.
FEZ
The seven zones, the reduced CIT, customs and VAT exemptions, the export-ratio test for the deeper benefits.
FAQ
If yours is not here, send it to info@incorpore.md.
Yes. Most Moldovan SRLs report under the NSAR (national accounting standards). IFRS is mandatory for public-interest entities, regulated financial institutions (CNPF / BNM), and groups whose parent reports under IFRS. We have practice in both and coordinate the statutory auditor where one is required.
The 7% MITP regime under Law 77/2016 collapses CIT, payroll PIT, social and medical contributions, and several local taxes into a single monthly turnover tax with a per-employee floor (approximately MDL 5,220/month for 2026). Bookkeeping still happens (revenue, costs, fixed assets, payroll) but the tax engine sits on a different basis. The annual eligibility check verifies the 70% qualifying-activity threshold.
e-Factura is the SFS electronic invoicing platform. VAT-registered Moldovan SRLs invoice each other electronically through it. We submit on your behalf and reconcile against the VAT ledger monthly.
MDL 1.5 million turnover threshold from 1 January 2026, rising to MDL 1.7 million from 1 March 2026. Below the threshold, the simplified SRL regime (4% on revenue) is available for non-VAT-payer SRLs. Above the threshold, standard 20% VAT applies with 8% reduced rates for medicines, certain food, and other listed categories.
Most of the work is digital: documents flow via secure portal, e-Factura runs natively, SFS portals are remote. Bank statement collection and certain SFS responses still benefit from local presence. We are based in Chișinău; the founder does not need to be.
Both. The monthly retainer covers compliance; structuring conversations (MITP vs 0% reinvested, FEZ entry, holding-company design, transfer pricing) are scoped separately. The two practices speak to each other constantly because the tax position drives the bookkeeping treatment.