Company registration in Moldova: the steps in the right order
Company registration in Moldova takes little time at the counter, but the decisions you make before filing stay with the business for years. The legal form, CAEM codes, shareholder structure and tax regime affect your taxes, your relationship with the bank and what you can do later without amendments at the ASP. Here is how setting up an SRL or an ÎI works, step by step.
1. Legal form
- SRL (limited liability company). Liable for its obligations with its own assets, can have one or more shareholders, pays 12% income tax on profit and can distribute dividends.
- Sole enterprise (ÎI). Simpler to register and taxed under the usual ÎI rules. The trade-off is that the owner is liable for debts with personal assets.
The 15% and 35% regime introduced in 2026 does not apply to an ÎI. It belongs to the separate independent entrepreneur status under chapter 10⁴ of the Tax Code, for individuals who provide services on their own from a list in the Tax Code and have no employees. The single tax is 15% of annual income up to 1,200,000 lei and 35% on the part above that threshold, and it covers income tax and CNAS and CNAM contributions.
If you plan to apply for Moldova IT Park resident status, choose the legal form and activities from the start with the conditions of Law No. 77/2016 in mind. We run the full regime comparison as part of our tax consulting.
2. CAEM codes
Codes from the Classification of Economic Activities of Moldova (CAEM) describe what the company does. They matter when you apply for licences and permits, when the bank reviews your account application and when eligibility for IT Park is checked. We pick the main code based on the activity expected to bring in the most revenue and add only the secondary activities you will actually carry out.
3. Founding documents
- the articles of association (statut), which after the SRL law reform are the single founding document, with the founding agreement now optional;
- rules for decision-making, a shareholder's exit and share transfers;
- details of the shareholders, the director and the beneficial owners;
- the amount of share capital and how it will be paid in;
- the registered office, ideally backed by a lease or the owner's consent;
- proof of payment of the registration fee.
4. Filing with the Public Services Agency
Documents are filed with the ASP in person or through an authorised representative. Registration takes 24 hours on working days, or 4 hours under the urgent option. The company receives its state identification number (IDNO), which also serves as its tax code, and the State Register data is passed on to the State Tax Service.
5. The first weeks after registration
- opening a bank account and preparing the documents the bank requests;
- access to the SFS taxpayer portal and setting up e-Factura;
- approving an accounting policy under the SNC;
- deciding on voluntary VAT registration if your customers are VAT payers;
- individual employment contracts and the first IPC21 reports, if you hire.
Who it suits
- entrepreneurs opening their first company who want to avoid later amendments at the ASP. Our page for startups covers what comes after launch;
- partners starting a business together who need clear rules in the articles;
- professionals moving from self-employed activity to an ÎI or an SRL;
- founders planning an IT company and an application to Moldova IT Park.
Mistakes we help you avoid
- CAEM codes picked at random. A code that doesn't match the real activity can cause problems with licensing, the bank or IT Park eligibility.
- Articles copied from a template. Without rules on shareholder exit and voting, two partners holding 50% each can block every decision.
- Choosing the legal form by the registration fee. A difference of a few hundred lei at the ASP matters little next to personal liability and the taxes of the years ahead.
- First months without bookkeeping. Tax obligations start at registration. A company without an accounting policy and without timely returns builds up fines before it earns its first revenue.
To avoid a gap between registration and the first returns, monthly accounting can start in the very first month.
Start with a consultation
If you're thinking about opening a company, book a free consultation with the Momentum Consult team. We'll discuss the activity, the partners and expected income, and you'll leave with the legal form, CAEM codes and a list of documents ready for the ASP.