Accounting for IT companies in Moldova: what is different
Accounting for IT companies in Moldova looks simple at first: little or no inventory, clients abroad, a handful of invoices a month. In practice, mistakes happen around the Moldova IT Park regime, foreign currency contracts and the paperwork behind service exports. A small error repeats every month and usually surfaces only during an SFS audit.
The IT Park single tax
Moldova IT Park residents (Law 77/2016) pay a single tax of 7% of turnover. It replaces corporate income tax, payroll income tax, CNAS and CNAM contributions. There is a floor, though: in 2026 the tax cannot be lower than roughly 5,220 lei a month per employee.
From 2026, local taxes, real estate tax and road fees are no longer covered by the single tax and are declared separately. VAT also sits outside the regime.
The eligible activity share
Resident status requires at least 70% of sales revenue to come from the eligible activities listed in the law. If your company resells licences or hardware, or provides services outside that list, track the share every month. One large non-eligible invoice in a quiet month can tip the calculation.
Foreign currency contracts and service exports
Most IT companies invoice in US dollars or euros. That means:
- converting revenue at the NBM exchange rate and booking exchange differences;
- a complete document set for every contract: acceptance act, invoice, proof of payment;
- determining the place of supply: when it is outside Moldova, the service is treated as an export, VAT-exempt with the right to deduct;
- matching foreign currency receipts with bank statements and filed returns.
What the Momentum Consult team does for IT companies
We take over the bookkeeping so you can focus on the product and your clients. We:
- check whether IT Park suits your revenue and salary structure;
- calculate the monthly single tax, including the per-employee minimum, and file returns with the SFS;
- monitor the eligible revenue share and warn you early if it approaches the threshold;
- process foreign currency invoices, exchange differences and export documents;
- handle employment contracts, payroll and employee reporting;
- prepare annual financial statements and the paperwork for dividend distributions.
Services that fit IT companies
For MITP residents, the starting point is IT Park accounting, which covers the single tax, payroll and reporting. If you are still choosing between IT Park and the general regime, tax consulting puts the difference into real numbers. For a quick estimate, try the IT Park calculator.
Book a free consultation. We will go through your revenue, team and contracts and tell you which tax regime and service package fit your company.