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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

OpenAccountants/Moldova/Moldova Company Formation & Entity Choice

Moldova Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Moldova (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Moldova, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Most common entity type

Societate cu Raspundere Limitata (SRL) - limited liability companyLaw on Limited Liability Companies (Legea privind societatile cu raspundere limitata)

Joint-stock company

Societate pe Actiuni (SA) - joint-stock company, for larger/public capital raisingLaw on Joint Stock Companies (Legea privind societatile pe actiuni)

Sole trader vehicle

Intreprinzator Individual (II) - individual entrepreneurLaw on Entrepreneurship and Enterprises (Legea cu privire la antreprenoriat si intreprinderi)

Minimum share capital for an SRL

No statutory minimum (commonly nominal, e.g. MDL 1) MDL ((approx - confirm; Moldova abolished the former fixed SRL minimum))Law on Limited Liability Companies (Legea privind societatile cu raspundere limitata)

Minimum share capital for an SA (joint-stock company)

MDL 20,000 MDL ((approx - confirm against Law on Joint Stock Companies))Law on Joint Stock Companies (Legea privind societatile pe actiuni)

Registration authority

Public Services Agency (Agentia Servicii Publice / ASP) - State Register of Legal EntitiesLaw on State Registration of Legal Entities and Individual Entrepreneurs

Typical incorporation timeline

Around 1 business day for standard registration; a few days where additional documents are required ((approx - confirm))Law on State Registration of Legal Entities and Individual Entrepreneurs

State registration fee

Nominal state fee (commonly under MDL 1,500 for standard registration) MDL ((approx - confirm current ASP tariff))Law on State Registration of Legal Entities and Individual Entrepreneurs

Core incorporation steps

Reserve company name, prepare and sign articles of association, register with ASP (State Register), obtain tax/VAT and social-insurance registration, open a bank accountLaw on State Registration of Legal Entities and Individual Entrepreneurs

Core annual compliance

Annual financial statements filed with the tax service/statistics, annual CIT return by 25 March, monthly VAT and payroll filingsAccounting and Financial Reporting Law / Fiscal Code (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/tax-administrationView source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Entity types, capital and annual compliance

The most common Moldovan business vehicle is the limited liability company (SRL). Registration is handled by the Public Services Agency (ASP). Figures below are indicative and should be confirmed against current company-law requirements.

  • Most common entity type — Societate cu Raspundere Limitata (SRL) - limited liability company (Law on Limited Liability Companies (Legea privind societatile cu raspundere limitata))
  • Joint-stock company — Societate pe Actiuni (SA) - joint-stock company, for larger/public capital raising (Law on Joint Stock Companies (Legea privind societatile pe actiuni))
  • Sole trader vehicle — Intreprinzator Individual (II) - individual entrepreneur (Law on Entrepreneurship and Enterprises (Legea cu privire la antreprenoriat si intreprinderi))
  • Minimum share capital for an SRL — No statutory minimum (commonly nominal, e.g. MDL 1) MDL ((approx - confirm; Moldova abolished the former fixed SRL minimum)) MDL (Law on Limited Liability Companies (Legea privind societatile cu raspundere limitata))
  • Minimum share capital for an SA (joint-stock company) — MDL 20,000 MDL ((approx - confirm against Law on Joint Stock Companies)) MDL (Law on Joint Stock Companies (Legea privind societatile pe actiuni))
  • Registration authority — Public Services Agency (Agentia Servicii Publice / ASP) - State Register of Legal Entities (Law on State Registration of Legal Entities and Individual Entrepreneurs)
  • Typical incorporation timeline — Around 1 business day for standard registration; a few days where additional documents are required ((approx - confirm)) (Law on State Registration of Legal Entities and Individual Entrepreneurs)
  • State registration fee — Nominal state fee (commonly under MDL 1,500 for standard registration) MDL ((approx - confirm current ASP tariff)) MDL (Law on State Registration of Legal Entities and Individual Entrepreneurs)
  • Core incorporation steps — Reserve company name, prepare and sign articles of association, register with ASP (State Register), obtain tax/VAT and social-insurance registration, open a bank account (Law on State Registration of Legal Entities and Individual Entrepreneurs)
  • Core annual compliance — Annual financial statements filed with the tax service/statistics, annual CIT return by 25 March, monthly VAT and payroll filings (Accounting and Financial Reporting Law / Fiscal Code (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/tax-administration)

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