What our tax consulting covers
Tax consulting pays off most before you sign a contract, pay dividends or choose a legal form, not after the SFS has already assessed additional tax. We work on your actual case: we read the contracts, run the numbers on your figures and explain what the Tax Code says, where the risks are and which option makes sense.
Choosing a tax regime
The difference between regimes goes beyond the headline rate. It depends on who your customers are, how many people you employ, how much you plan to take out of the company and whether your activity qualifies for Moldova IT Park.
| SRL, general regime | Independent entrepreneur, from 2026 | Moldova IT Park resident | |
|---|---|---|---|
| Main tax | 12% of taxable profit | single tax of 15% of annual income up to 1,200,000 lei and 35% on the part above the threshold, including income tax, CNAS and CNAM | 7% single tax on turnover, with a minimum per employee |
| Employee salaries | 12% income tax and 9% CNAM withheld, 24% CNAS paid by the employer | no employees | covered by the single tax |
| Local taxes, real estate tax, road-use fees | paid separately | part of the single tax is allocated to local taxes | paid separately from 2026 |
| VAT | mandatory above 1,700,000 lei in 12 months | mandatory above 1,700,000 lei in 12 months | mandatory above 1,700,000 lei in 12 months |
For a first estimate of the IT Park regime, try the IT Park calculator, and then we check the eligibility conditions together.
VAT
- when registration becomes mandatory and whether voluntary registration makes sense;
- applying the standard 20% rate or the reduced 8% rate for goods listed in the law;
- exports of goods and services and the right to deduct input VAT;
- VAT on imported services, which must be declared even by companies not registered for VAT;
- VAT refunds and the documents the SFS checks when you claim one.
For quick VAT math there is also the VAT calculator.
Dividends, salary and shareholder cash
We compare the full cost of the two ways money reaches a shareholder. The first is salary, with 12% income tax, 9% CNAM and 24% CNAS. The second is dividends, paid out of profit already taxed at 12% and subject to 6% withholding. We also cover loans between the company and its shareholders, interest and share capital increases.
Transactions with non-residents
- service contracts with foreign clients and suppliers;
- withholding tax on payments to non-residents;
- applying double tax treaties and tax residence certificates;
- documents that support the export of services.
SFS audits
Before an audit we review the returns for the period in question, the source documents and how they match the company's account in the SFS taxpayer portal. During the audit we prepare replies to the inspectors' requests. Afterwards we analyse the audit report, draft objections and, where needed, appeal the decision.
Who it suits
- founders setting up a company and choosing between an SRL, an ÎI and IT Park, usually together with our company registration service;
- businesses approaching the VAT threshold;
- exporters of goods and services, including IT companies with foreign clients;
- companies that have received a notice, an information request or an audit decision from the SFS.
How we work
- You describe the situation and send the relevant documents: contracts, invoices, returns.
- We clarify any missing facts, because the tax answer depends on details.
- You get a written answer citing the relevant Tax Code articles, with calculations on your figures and the risks of each option.
- If the decision requires action, such as amending a contract or registering for VAT, we plan the steps with deadlines.
Common mistakes we prevent
- choosing a regime based on the headline rate alone, ignoring payroll costs and how cash leaves the company;
- crossing the VAT threshold without registering on time;
- paying non-residents without a residence certificate, which blocks treaty relief;
- paying dividends without a shareholders' resolution or without available net profit;
- late or incomplete replies to SFS requests.
Ask before you decide
If you have a transaction, a regime change or an audit ahead, book a free consultation with the Momentum Consult team. Bring the documents you have and we'll start from your specific questions, not from theory.