Moldova Company Formation & Entity Choice

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)