Moldova entered the international business services map in a concrete way in December 2023, when the Parliament adopted amendments to Law 77/2016 that explicitly added call centre and contact centre activities to the list of eligible activities for IT Park (MITP) residency. The amendments became effective on 12 February 2024. For founders looking to establish an export-oriented call centre or BPO operation, this changes the economics materially: a 7% single tax on turnover, replacing corporate income tax, payroll contributions, and several other levies.
This post covers the legal structure, tax mechanics, minimum requirements, and the full setup sequence for a call centre or contact centre registered in Moldova.
Why Moldova for a call centre
Several factors converge for export-oriented operations:
Workforce. Moldova has a young, multilingual workforce with strong English, Russian, and Romanian. The population's proximity to EU markets, combined with exposure to international business through the diaspora, produces a pool suited to customer-facing, technical support, and back-office roles.
Cost. Gross salary costs in Moldova are significantly lower than Romania, Poland, or Bulgaria. The MITP regime further reduces the employer's total tax cost: social and medical contributions are replaced by the 7% single tax on turnover, meaning the effective employment cost advantage is amplified.
Infrastructure. Chișinău has modern office stock, fibre connectivity, and several co-working and business-centre facilities suitable for call centre fit-out. Moldova joined SEPA in October 2025; international payment flows in EUR are now processed at intra-EU speeds and costs.
Legal stability. The MITP state guarantee runs to 2035: the 7% rate and the tax formula are protected by statute against deterioration for existing residents.
The MITP eligibility rule for call centres
Under the December 2023 amendment to Law 77/2016 (effective 12 February 2024), the following activities are now explicitly eligible for MITP residency when conducted exclusively for export:
- CAEM 82.20 — Call centre activities, including contact centres based on any technology or customer communication channel (voice, chat, email, video).
- CAEM 78.30 — Other human resources provision (export only).
The "exclusively for export" requirement means services must be provided to non-Moldovan clients. A call centre taking calls on behalf of a German e-commerce company, a US SaaS platform, or a UK insurance provider qualifies. A centre taking calls from Moldovan retail customers does not.
The 70% revenue threshold applies: at least 70% of the SRL's total turnover must derive from eligible MITP activities. Mixed-activity companies (call centre plus some local services) need to structure their revenue carefully to maintain the ratio.
Legal structure
The operating entity is a Moldovan societate cu răspundere limitată (SRL), registered with the State Registration Agency (ASP). Key structural parameters:
- Minimum share capital: MDL 1 (effectively nominal).
- 100% foreign ownership permitted; the director can be a non-resident.
- Registration time: one to three working days via the ASP e-platform.
- IDNO (company tax identifier) issued at registration; SFS registration follows automatically.
For larger operations or those expecting rapid growth, some founders use a Moldovan holding structure with a second SRL for property or secondary activities. For a straightforward call centre with a single P&L, a single SRL is sufficient.
MITP registration
MITP residency is applied for through the IT Park Administration (MITP board). The process:
- Submit an application via the itpark.md portal, including the articles of association, founder declarations, and a description of the planned activities aligned with the eligible CAEM codes.
- Evaluation. The MITP board reviews the application within 10–15 business days. They assess whether the activity genuinely qualifies under 82.20 and whether the export orientation is credible (based on the client base described, the contractual structure, and the revenue model).
- Residency contract. Upon approval, the SRL signs a residency contract with the IT Park Administration. The 7% regime applies from the first day of the following month.
- SFS notification. The SRL is transferred to the MITP tax account at the SFS. Quarterly MITP filings (Form ITC21) replace the standard profit tax, VAT, and payroll contribution filings.
Telecommunications and ANRCETI considerations
A call centre using public switched telephone network (PSTN) lines or SIP trunking to originate or receive calls is operating in the electronic communications space. Moldova's National Regulatory Agency for Electronic Communications and IT (ANRCETI) regulates this activity.
For most export-oriented call centres using cloud telephony platforms (Five9, Genesys, RingCentral, AWS Connect, or similar), ANRCETI authorisation is not required: the telephony infrastructure is provided by the foreign platform, not operated by the Moldovan SRL. The SRL is a service-delivery entity, not a telecoms operator.
If the operation involves deploying its own SIP infrastructure in Moldova or interconnecting with Moldovan PSTN numbers, an ANRCETI general authorisation is required. This is a notification-based registration (not a licence), processed within 30 days.
For most BPO and call centre setups using cloud platforms, ANRCETI engagement is not the primary bottleneck. Confirm the telephony architecture before formation to avoid a compliance gap.
Minimum requirements for MITP residency
The MITP Administration assesses applications for substance. A call centre application that lacks credible operational detail will be returned. Minimum practical requirements:
- Registered office: a Moldovan address, not a mailbox. For MITP, a functional office with physical presence is expected. Co-working memberships with a dedicated desk or private office are acceptable for early-stage operations.
- Employees: no statutory minimum headcount for initial registration, but the MITP Administration and the SFS expect genuine employment. The per-employee MITP floor (MDL 5,220 per employee per month for 2026) means that a company with zero employees pays nothing under that floor but attracts close scrutiny during the annual eligibility review.
- Export contracts: the application should identify the client base or, at minimum, a letter of intent from an anchor client. A call centre with no contracted clients described in the application has a lower approval probability.
Banking for a call centre SRL
A Moldovan SRL operating a call centre for export clients will typically receive payment in EUR (for European clients) or USD (for North American clients). MAIB, Moldindconbank, and Victoriabank all offer multi-currency accounts with EUR and USD sub-accounts alongside the MDL account.
Since Moldova joined SEPA in October 2025, EUR transfers from EU clients clear at SEPA SCT speeds without correspondent bank friction. For USD flows, Moldovan banks maintain correspondent relationships with US banks; clearing times are typically one to two business days.
The KYC file for a call centre with foreign clients and foreign shareholders is more detailed than for a standard trading SRL. Source-of-funds documentation, a description of the client base, and evidence of the contractual relationships will all be requested.
Tax mechanics
Once in the MITP regime:
- The SRL pays 7% on gross turnover each quarter, covering corporate income tax, employer social and medical contributions, property tax, and local taxes.
- The per-employee floor for 2026 is MDL 5,220 per employee per month. When the floor exceeds 7% of monthly turnover, the floor binds.
- VAT: MITP residents are exempt from standard VAT. Export services are zero-rated regardless; domestic services (if any) would require separate treatment.
- Dividends paid to non-resident shareholders attract 6% withholding under Art. 901 of the Codul Fiscal (Law 1163/1997), subject to applicable double-taxation agreements.
What we handle
We support call centre and BPO setups through the full cycle:
- SRL formation at ASP, including articles of association drafted for CAEM 82.20 activity.
- MITP application preparation and submission, including client base documentation and activity description.
- Bank account opening at MAIB or Moldindconbank, with dossier preparation under Law 308/2017.
- Ongoing compliance: monthly MITP filings, payroll, annual financial statements, and fiscal representation at the SFS.
- Registered office and registered agent services.
If you are evaluating Moldova for a call centre or BPO setup, contact us to discuss the structure that fits your operation.