Service guide, 2026 edition
Moldovan SRL,
registered correctly.
Boutique formation for international founders. Filed at the Agenția Servicii Publice (ASP) in one to three working days, with the right tax regime decided before incorporation. Lawyer-reviewed; the founder acts via a power of attorney notarised and apostilled in their country of residence and does not need to travel to Chișinău.
Current to May 2026. Updated when Moldovan law or ASP practice changes.
Statutory rates, Moldova 2026
The numbers, in force.
Source: Codul Fiscal al Republicii Moldova (Law 1163/1997) and Law 77/2016 on IT Parks. Updated May 2026.
0% on reinvested profits (SMEs)
For SMEs ≤100M MDL turnover, ≤249 employees. In force through 2026. Excludes IT Park, FEZ, financial, insurance, trade.
Standard CIT (when distributed)
On profit, when distributed as dividends. Codul Fiscal art. 15.
Simplified SRL regime
On revenue, for non-VAT-payer SRLs under MDL 1.5M turnover.
MITP IT Park
On turnover, replaces CIT, salary tax, social security, medical, local, real estate, and road tax. State-guaranteed to 2035. Floor ~MDL 5,200/employee/month for 2026.
Personal income tax
Flat. Salary income.
Dividend tax
Withheld at source on distributions to natural persons.
Standard VAT
Reduced 8% for medical products. Threshold MDL 1.5M (Jan 2026), rising to MDL 1.7M (Mar 2026).
Entity choice
SRL vs ÎI.
The real differences.
Most international founders should incorporate an SRL. The ÎI (sole entrepreneur) is a Moldovan-domestic structure with practical limitations for non-residents.
| Attribute | SRL Recommended | ÎI |
|---|---|---|
| Legal form | SRL (Societate cu Răspundere Limitată) | ÎI (Întreprindere Individuală) |
| Liability | Limited to share capital | Unlimited, personal assets at risk |
| Standard CIT | 12% on profit (or 0% if SME under reinvested-profits scheme through 2026) | 12% on income, applied at individual level |
| Simplified regime option | 4% on revenue (under 1.5M MDL, non-VAT) | Available with similar threshold |
| IT Park (MITP) eligibility | 7% turnover, replaces multiple taxes | Not eligible |
| Number of founders | 1–50 founders (natural or legal persons) | Single natural person only |
| Banking | Full corporate accounts in MDL, EUR, USD | Limited corporate banking access |
| Formation time at ASP | 1–3 working days | 1–2 working days |
| Recommended for | Most international founders | Resident sole operators with simple operations |
The 0% reinvested profits scheme is statutory for SMEs through 2026. The MITP 7% turnover rate is statutory for IT Park residents through at least 2035. Both regimes coexist: an SRL chooses one or the other, not both. The right choice depends on your activity codes, your projected revenue, and your headcount. We model the trade-off before incorporation; deeper analysis in the 0% reinvested profits guide.
Process
Days 1–7.
Step by step.
ASP processes clean dossiers in one to three working days. Bank account opening adds the rest. Delays are rare and managed by us directly.
01 Day 1
Discovery and document collection
Day 1
Discovery and document collection
- Confirmation of activity codes (CAEM)
- Founder structure and capital agreed
- Mandate signed by client
- Passport copy and proof of address (scans or physical copies, whichever the client prefers)
The founder does not need to travel. We act under a power of attorney notarised and apostilled in the founder's country of residence (or where the director lives).
02 Days 2–3
Articles of association and legal review
Days 2–3
Articles of association and legal review
- Articles drafted by Moldovan lawyer under Law 135/2007
- Founder declarations prepared
- Registered address coordinated
- Power of attorney issued, notarised, and apostilled by the founder in their country of residence
Every formation includes lawyer review. Included, not extra.
03 Days 4–5
ASP submission and IDNO issuance
Days 4–5
ASP submission and IDNO issuance
- Complete dossier submitted to Agenția Servicii Publice
- Documents reviewed and IDNO issued
- Certificate of registration delivered
- Tax registration with SFS, CNAS, CNAM handled by ASP automatically
No separate filings at the tax office. ASP transmits the registration to all relevant authorities.
04 Days 6–7+
Bank account application
Days 6–7+
Bank account application
- Bank pre-selection completed during week one
- Account opening dossier submitted to chosen bank
- Compliance review and KYC
- IBAN issued in MDL, EUR (and USD where requested); SEPA-enabled since October 2025
Bank account opening requires one in-person signing at the bank's office in Chișinău, walking distance from our office. We arrange the appointment and accompany you.
Document requirements
What you will
need to provide.
Requirements differ depending on whether the founder is a natural person or a corporate entity. Both run remotely. We confirm the exact list at scoping.
Individual founders
Power of attorney
Notarised and apostilled in the country of residence (or where the director lives). The single non-negotiable formality. Template provided.
Valid passport
Colour copy of all relevant pages. We accept scans or physical copies, whichever the client prefers.
Proof of address
Utility bill or bank statement under 90 days old, matching passport name. Scans or physical copies.
CV or short professional profile
1–2 pages. Confirms the founder's background to the activity codes.
Tax identification number from home jurisdiction
Required for SFS registration as the foreign UBO.
Source of funds (banking stage)
For the bank account opening dossier. Template provided; required by every Moldovan bank under Law 308/2017.
Corporate shareholders
Power of attorney from the parent
Notarised and apostilled in the parent's country of registration. Authorises us to file the Moldovan subsidiary on the parent's behalf.
Certificate of incorporation
Apostilled copy, dated within 6 months. Romanian, English, French, German, Italian, or Russian source acceptable; certified translation otherwise.
Certificate of good standing
Confirming the parent is not in liquidation or administration.
Memorandum and articles of association
Full constitutional documents.
Register of UBOs
Full ownership chain to natural persons. Required by ASP.
Authorising shareholder resolution
Authorising the Moldovan subsidiary and appointing the local manager.
Corporate shareholders trigger enhanced due diligence at every Moldovan bank under Law 308/2017. The full UBO chain must be documented at the time of incorporation, not just at banking stage. We advise on the optimal structure before filing.
Read more
Deeper reading on Moldovan formation.
Pillar guide
The complete Moldovan company formation guide
SRL formation under Law 135/2007. Capital, founders, IDNO, registration at ASP, post-formation obligations.
Common mistakes
Avoid Moldova company registration mistakes
The recurring failures we see in non-resident applications and how to pre-empt each one.
Practical
Power of attorney for Moldovan formation
When a POA is needed, what it must cover, and how to execute one in your home jurisdiction.
FAQ
Common questions
about formation.
If yours is not here, send it to info@incorpore.md and we will reply within one business day.
What is the difference between an SRL and an ÎI?
An SRL is a limited liability company with separate legal personality; founders' liability is capped at their contribution. An ÎI (Întreprindere Individuală) is an individual entrepreneur with unlimited personal liability. For international founders, the SRL is almost always correct: it offers MITP eligibility, the SME 0% reinvested profits scheme, full corporate banking, and protects your personal assets.
How long does Moldovan SRL formation take?
ASP issues the IDNO and certificate of registration in one to three working days from clean dossier submission. Adding the bank account opening, total elapsed time is typically five to seven working days.
Can the entire process be completed remotely?
For incorporation, yes. The founder does not need to travel to Moldova. We act under a power of attorney that you notarise and apostille in your country of residence (or wherever the director lives). Supporting documents are accepted as scans or as physical originals sent to our office in Chișinău, whichever the client prefers. Bank account opening is the one step that requires an in-person signing at the bank's office in Chișinău (within walking distance of our office). We arrange the appointment and accompany you.
How does the 0% reinvested profits scheme work?
SMEs (turnover up to 100M MDL, up to 249 employees, in eligible sectors) pay 0% corporate income tax on undistributed profits. Tax is owed only when profits are distributed: 12% CIT on the distributed amount plus 6% dividend withholding at source. Excluded sectors include IT Park residents (which use MITP at 7% instead), FEZ residents, and certain financial and trade activities.
Should I form an SRL or apply for MITP straight away?
Both. MITP residency is granted to a Moldovan company, not awarded ahead of formation. We typically incorporate the SRL first, then file the MITP application once the activity codes and employment contracts are in place. The choice between standard SRL with the 0% reinvested scheme and MITP at 7% turnover depends on your activity, your projected revenue, and your headcount. We model both before incorporation.
What is the minimum share capital?
No statutory minimum under Law 135/2007. The historical MDL 5,400 figure was abolished. Founders declare capital freely. Some banks may request evidence of operational funding at account opening as a practical matter, but this is not a statutory threshold.
Do I need a Moldovan resident director?
No. Non-resident directors and shareholders are permitted under Law 135/2007. We act as the local representative for ASP and tax filings where required.
Ready to start
Formation starts
with a single call.
Thirty minutes. We confirm your activity codes, the right tax regime, and the document checklist. You leave with a written scope.
Scope agreed in writing
Engagement letter signed before any work begins. State fees passed at cost.
One advisor throughout
You do not repeat your situation. No handoffs between departments.
Lawyer-reviewed dossier
Articles of association reviewed by a Moldovan lawyer before submission to ASP. Included.
Discovery call
Thirty minutes. No pitch, no commitment. We listen first.