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.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| 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 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)Law on Limited Liability Companies (Legea privind societatile cu raspundere limitata) | |
| Minimum share capital for an SA (joint-stock company) | MDL 20,000Law on Joint Stock Companies (Legea privind societatile pe actiuni) | |
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.
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| 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 requiredLaw on State Registration of Legal Entities and Individual Entrepreneurs |
| State registration fee | Nominal state fee (commonly under MDL 1,500 for standard registration)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) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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