Moldova

Accounting and tax skills

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13 skills

Company Formation in Moldova

Moldova Company FormationTax year 2026

Prepare Moldova company formation and entity choice for 2026 using the current SRL, state-registration, joint-stock and accounting laws. Covers ordinary SRL constitution, founders and statute, subscribed capital and payments, the SA capital screen, ASP application documents and representation, foreign documents, standard and urgent company-registration tariffs, one-stop fiscal records, register changes and annual accounts. Use for incorporation, SRL versus individual entrepreneur, an SA proposal, IDNO, beneficial-owner disclosure, foreign founders, accounting and filing planning. This source-cited draft states current-form and specialist gaps, and has a bounded source-review record linked under Sources. It does not establish every securities, regulated-sector, AML, banking or historical procedure or claim accountant attestation.

Not yet approved

Built from the law

VAT Refund in Moldova

Moldova VAT / GSTTax year 2026

Prepare a Moldova VAT refund or tax-offset application for 2026: identify the statutory route, reconcile paid and unpaid input VAT, compute the route cap, complete the approved HG93 annex 1 application, assemble proof and follow the SFS decision and Treasury payment stages. Covers export and other exemption-with-credit refunds, specified producers, leasing, ordinary capital investment, qualifying passenger vehicles, the e-Factura excess scheme and reverse-charge energy suppliers. Distinguishes repealed PPP provisions and outstanding special-programme procedures. Use after the Moldova VAT12 return has been reconciled; do not treat every VAT credit balance as refundable.

Not yet approved

Built from the law

Moldova Tax Optimization

Moldova Tax OptimizationTax year 2026

Compare legally available Moldova tax regimes and owner extraction for 2026. Covers actual IT-park status and permitted activities, cumulative seventy-percent eligibility, the monthly sales base and employee minimum, included and separate taxes, annual verification, entry and exit, ordinary income tax, the eligible four-percent SME regime, dividends and employment classification. Use for Moldova tax planning, IT Park seven-percent tax, minimum per employee, non-IT revenue, small-business regime, SRL versus individual entrepreneur, dividend versus salary and a single-client contractor. This source-cited draft corrects unsupported savings and blanket prohibitions and states remaining form, procedure and case-specific gaps. A bounded source-review record is linked under Sources; accountant attestation remains pending.

Not yet approved

Built from the law

Moldova VAT

Moldova VAT / GSTTax year 2026

Moldova VAT (TVA) registration, output tax, input credits, mixed supplies, imports, exported services, tax points and the monthly VAT12 reconciliation for 2026. It covers ordinary registered businesses and explains separate obligations for unregistered service importers, specified property purchasers, energy traders and nonresident electronic-service suppliers.

Not yet approved

Built from the law

Transfer Pricing in Moldova

Moldova Transfer PricingTax year 2026

Moldova transfer-pricing affiliation, local and cross-border scope, the aggregate information threshold, statutory exclusions, method selection, comparability intervals and adjustments for 2026. It explains requested master and local files, electronic information filing, advance pricing agreements, corresponding adjustments and period-specific sanctions.

Not yet approved

Built from the law

Cross Border in Moldova

Moldova Cross-BorderTax year 2026

Moldova 2026 cross-border income tax for resident companies and individuals, nonresident recipients, withholding payers and permanent establishments. Explains residence and population-specific foreign income, Moldova-source service and property categories, ordinary and historic dividend withholding, PE profit attribution, treaty evidence and refunds, foreign tax credit limits, arrival basis and departure property rules. Includes approved monthly nonresident reporting fields, statutory deadlines and two recomputing examples. Use for foreign supplier payments, royalties, interest, dividends, overseas income, construction projects, nonresident property and individual relocation. Current forms, treaty-specific applications and identified implementation gaps remain explicit; the bounded source-review record is linked under Sources.

Not yet approved

Built from the law

Corporate Income Tax in Moldova

Moldova Corporate TaxTax year 2026

Compute Moldova resident-company corporate income tax for 2026, including the ordinary taxable-profit reconciliation and the separate eligible non-VAT SME accounting-income regime. Use for regime and legal-category selection, business expenses, employee benefits, financing, depreciation, losses, foreign-tax credits, instalments, distributions and withholding. Distinguish company tax from shareholder withholding and the dividend-linked payment-deferral option. Establish actual tax-period, VAT, ownership, activity, profit-origin and payment facts before calculating. This source-cited draft preserves the earlier Guide subjects, states exact remaining ordinary and specialist gaps, and has a bounded source-review record linked under Sources. It does not claim accountant attestation or comprehensive coverage.

Not yet approved

Built from the law

Moldova Income Tax

Moldova Income TaxTax year 2026

Compute Moldova individual income tax for 2026 after classifying residence, citizenship, source, legal activity and the actual tax regime. Covers annual ordinary income, sole-trader and professional profit, personal/spouse/dependent exemptions, actual contribution and personal deductions, capital gains, final withholding, property rentals, foreign-tax credit and separate retail, plant-purchasing and independent-service regimes. Use for CET18, annual personal tax, self-employed tax, freelancer income, taxable investment receipts, exemption eligibility, foreign interest, capital disposals, fixed contributions and income-tax filing. This source-cited draft identifies ordinary and specialist gaps, and has a bounded source-review record linked under Sources. It does not certify every treaty or special-regime implementation or claim accountant attestation.

Not yet approved

Built from the law

Moldova Social Contributions

Moldova PayrollTax year 2026

Compute Moldova social contributions and compulsory medical insurance for 2026. Distinguish ordinary private and public employers, special aviation roles, agricultural relief, IT-park insured income, independent physicians and justice professions, fixed-contribution categories, patents, taxi transitions, day workers and independent service entrepreneurs. Apply the social minimum base and separate part-time contribution floor, and distinguish salary accrual from medical-premium payment timing. Use for CNAS, CNAM, IPC21, fixed social insurance, health premiums, payroll contribution reconciliation, status overlaps, payment deadlines and arrears. This source-cited draft has a bounded source-review record linked under Sources and does not claim comprehensive coverage or accountant attestation.

Not yet approved

Built from the law

Wealth Tax in Moldova

Moldova Estate & Wealth TaxTax year 2026

Check and settle Moldova's 2026 wealth tax on residential property and holiday homes owned by an individual. Aggregate the owner's cadastral values and floor areas, exclude land, apply ownership shares and test both statutory gates using the enacted annual forecast salary. Recompute the full-value assessment, check the actual SFS notice fields, separate current tax from arrears and credits, follow the public MPay payment route and retain settlement evidence. Covers fractional and undivided ownership, the November assessment snapshot, notice and payment deadlines, overseas owners and the boundary with local property tax. Use for a wealth-tax notice or an annual eligibility check, rather than a general tax on worldwide financial assets.

Not yet approved

Built from the law

Moldova Payroll

Moldova PayrollTax year 2026

Compute Moldova payroll withholding for 2026 using the cumulative income-tax method, documented exemption months and separate social/medical contribution bases. Covers ordinary private and public employers, listed aviation conditions, qualifying agriculture, joiners, leavers, advances, benefits, corrections, IT-park transitions, nonresident source rules and treaty evidence. Use for salary tax, gross to net, CNAS, CNAM, IPC21, IRM19, personal and dependent exemptions, payment timing and payroll reconciliation. This source-cited draft corrects the former employee social deduction and exemption assumptions, and has a bounded source-review record linked under Sources. Its stated implementation gaps keep the domain partial; it does not claim accountant attestation or comprehensive coverage.

Not yet approved

Built from the law

Tax Overview in Moldova

MoldovaTax year 2026

Route Moldova tax questions for 2026 to the correct taxpayer, source, base, period and connected Guide. Covers the ordinary individual and legal-person income-tax rates, standard VAT, current resident and nonresident income populations, income-tax and VAT periods, annual income-tax and ordinary VAT deadlines, separate annual accounts and payer reporting, and two assumed computations. Use for Moldova tax overview, personal or corporate tax, worldwide income, tax year, annual return, SFS, MDL, VAT and first-year compliance. This source-cited draft corrects blanket scope and deadline assumptions and makes remaining specialist and implementation gaps explicit. A bounded source-review record is linked under Sources; accountant attestation remains open.

Not yet approved

Built from the law

Property Tax in Moldova

Moldova Income TaxTax year 2026

Calculate Moldova's 2026 local immovable-property and land taxes and prepare the applicable BIJ17, unified-return or individual-notice workflow. Establish the liable owner or user, cadastral valuation status, locality, ownership dates, land category and fertility index before selecting a base and rate. Covers evaluated buildings and land, unevaluated property under Law 1056, fractional and undivided ownership, new and transferred objects, exemptions, municipal decisions, IT-park transitions and separate filing/payment cutoffs. Maps the actual BIJ17 main calculation and locality/relief annexes, individual notice fields and public payment entry. Use for annual property tax, land tax, September/March filing or checking a municipal notice. Wealth tax, rental income and disposal gains use their own connected methods.

Not yet approved

Built from the law