Moldova has become one of the more pragmatic jurisdictions for founders running dispatch operations for the US trucking market. The business model is straightforward: a Moldovan company employs dispatchers who coordinate loads, negotiate rates, and manage documentation for US-based carriers. The revenue is earned in USD from US clients, all of which constitutes export income. Since February 2024, this activity is explicitly eligible for Moldova's IT Park (MITP) regime, putting the effective tax rate on turnover at 7%.
This post sets out the legal structure, the MITP eligibility mechanics, what a bank account for this type of operation looks like, and the full setup sequence.
The business model
A Moldovan trucking dispatch company typically works under one of two contractual arrangements with US carriers:
- Percentage-of-load fee: the dispatcher earns 5–10% of the gross load rate negotiated for each shipment. The carrier pays the dispatcher directly after the load delivers.
- Flat weekly or monthly retainer: less common for individual owner-operators; more common for mid-size fleets that want consistent coverage.
Dispatchers use load boards (DAT, Truckstop.com), FMCSA carrier lookup tools, and carrier rate negotiation to find and book freight. The workflow is entirely remote; the Moldovan office needs reliable broadband, VoIP telephony, and access to the load board subscriptions. No physical presence in the US is required for a dispatch-only model.
The key legal point: the Moldovan SRL is the service provider. US carriers are clients. Revenue flows from the US to Moldova. This is export services under Moldovan law, which is the condition for MITP eligibility.
MITP eligibility
Under the December 2023 amendment to Law 77/2016 (effective 12 February 2024), call centre and contact centre activities classified under CAEM 82.20 are eligible for MITP residency when conducted exclusively for export. Trucking dispatch fits this classification: it is a business-to-business outsourced operational service delivered remotely to foreign (US) clients, performed via telephone, email, and digital platforms.
The 70% threshold applies: at least 70% of the SRL's total turnover must come from eligible MITP activity. For a pure-play dispatch company with all revenue from US carriers, this is met automatically.
What the MITP Administration looks for in a dispatch application:
- A description of the activity referencing CAEM 82.20 explicitly.
- Evidence of the client base: existing carrier contracts, letters of intent, or a credible pipeline description.
- The revenue model (percentage or retainer) stated clearly.
- Physical premises or co-working arrangement in Moldova.
Legal structure
The operating entity is a Moldovan SRL registered with the State Registration Agency (ASP). No minimum share capital above MDL 1. 100% foreign ownership is permitted; the director can be a non-resident, though having a local director or fiscal representative simplifies SFS interactions.
The primary CAEM code in the articles of association should be 82.20 (call centre activities). Secondary codes that may be relevant: 74.90 (other professional, scientific, and technical activities), 63.99 (other information service activities).
MITP registration process
- Form the SRL at ASP. Turnaround: one to three working days via the electronic platform.
- Prepare the MITP application. This includes: the founding documents, a description of the dispatch activity (aligned with CAEM 82.20), the business model, the expected client profile, and any existing carrier relationships.
- Submit via itpark.md. Evaluation takes 10–15 business days. The MITP Administration may request additional documentation about the client base or the revenue structure.
- Sign the residency contract. Once approved, the SRL becomes an MITP resident. The 7% regime applies from the following month.
- SFS registration. The SRL moves to the MITP tax account at the SFS. Quarterly filings (Form ITC21) cover all tax obligations within the regime.
US-side considerations
The Moldovan SRL is the service provider; the contractual relationship is with US carriers. A few US-side points worth structuring correctly from the start:
FMCSA broker versus dispatcher. In the US, freight brokers must be FMCSA-registered and bonded (currently a USD 75,000 surety bond). Dispatchers act as agents of the carrier, not as principals to the transaction; they do not need FMCSA broker authority. A Moldovan dispatch company operating as a carrier agent does not require FMCSA registration. If the business model evolves toward brokering (the Moldovan company taking title to the freight arrangement), a US broker subsidiary or partner would be needed.
Carrier contracts. Dispatch service agreements should clearly state the carrier is the principal and the dispatcher is acting as agent. This avoids regulatory ambiguity and limits the Moldovan company's liability exposure for cargo claims or accidents.
Currency. Revenue is typically USD. Moldovan banks maintain USD accounts alongside MDL and EUR. Victoriabank and MAIB are experienced with USD corporate accounts for export-oriented SRLs.
Banking for a dispatch SRL
Opening a corporate account for a trucking dispatch SRL follows the same process as any non-resident-owned SRL, with one additional element: the bank will ask to understand the US carrier relationships and the USD payment flows. Providing a carrier contract, a load board subscription confirmation, or a sample settlement statement helps the compliance file.
MAIB and Moldindconbank are the most practical choices for dispatch operations: both are SEPA participants (for any EUR flows to European subcontractors or software vendors), offer USD accounts, and have experience with the BPO and call centre sector following MITP's 2024 expansion.
Tax mechanics
Under MITP:
- 7% on gross turnover. This replaces corporate income tax, employer social and medical contributions, property tax, and certain local taxes. For a dispatch company with monthly USD billings, the calculation is straightforward: convert to MDL at the BNM rate on the payment date, apply 7%.
- Per-employee floor (2026): MDL 5,220 per employee per month. For small dispatch operations (two to five dispatchers), this floor is likely lower than 7% of turnover. As the team grows, the turnover test generally remains binding. Check the floor calculation quarterly.
- Dividends: 6% withholding on distributions to non-resident shareholders under Art. 901 Codul Fiscal (Law 1163/1997). This may be reduced under the applicable double-taxation agreement if one exists between Moldova and the shareholder's country of residence.
- VAT: MITP residents are exempt. Export services are zero-rated regardless; no VAT registration needed for a pure-export dispatch SRL.
Compliance after registration
A dispatch SRL in the MITP regime needs:
- Quarterly MITP filing (Form ITC21) and payment by the 25th of the month following the quarter.
- Annual MITP reconciliation and eligibility declaration (by 25 January of the following year).
- Annual financial statements under Law 287/2014 (by 31 March).
- Monthly payroll processing and CNAS/CNAM reporting for Moldovan employees (absorbed into the MITP single tax, but the employer headcount and salary records still need to be maintained accurately for the floor calculation).
- Annual AML update with the bank under Law 308/2017.
What we handle
We cover the complete setup and ongoing compliance cycle for dispatch companies:
- SRL formation at ASP with CAEM 82.20 as the primary activity code.
- MITP application preparation and submission, including the activity description and client-base documentation the MITP Administration requires.
- Bank account opening (MAIB or Moldindconbank), with the compliance dossier prepared to address the USD flow and US carrier relationship questions.
- Ongoing accounting, quarterly MITP filings, payroll, and fiscal representation at the SFS.
- Registered office in Chișinău.
If you are setting up a dispatch operation for the US trucking market, contact us to discuss the structure. We have handled MITP registrations specifically for BPO and dispatch businesses following the February 2024 amendment.