How to open a company (SRL) in Moldova in 2026: complete guide

What is an SRL in Moldova

SRL (Societate cu Răspundere Limitată) is the Moldovan equivalent of a private limited company (LLC). It is by far the most common legal form for small and medium businesses in the country.

Key facts:

Your personal assets are protected — liability is limited to the company’s share capital
A single founder is enough (no partners required)
You can hire employees
You can work with government clients

Registration steps

1. Choose your company name

Check name availability on the website of the CIS (Camera Înregistrării de Stat — State Registration Chamber). The name must be unique. You can reserve it online before submitting any documents.

2. Prepare the documents

Articles of incorporation — a single founding document if you are the sole founder, or a founding agreement if there are multiple founders
Company statute — the internal rules governing how the company operates
Identity document of each founder (copy of national ID or passport)
Registration application — standard form available from CIS
Proof of registered address — a lease agreement or an extract from the real estate registry

3. Submit to the State Registration Chamber (CIS)

You can file in person at a CIS office or online through the Moldovan e-government portal. Standard processing takes 3 working days. An expedited 1-day procedure is available for an additional fee.

Once registered, you receive:

IDNO — the company’s unique identification number (equivalent to a company registration number elsewhere)
Registration certificate
Extract from the State Register

4. Open a bank account

Take your registration certificate and founding documents to any licensed Moldovan bank. Main options: MAIB, Victoriabank, Moldindconbank, OTP Bank Moldova.

5. Get a digital signature

A digital signature is mandatory for all electronic filings with the SFS (Serviciul Fiscal de Stat — State Tax Service). Order one from STISC at semnatura.md — available as a USB token, Mobile ID, or EVOSign. Without it you cannot submit tax declarations.

6. Activate your taxpayer account at SFS

After CIS registration, your company is automatically added to the SFS database. You still need to log in to the Taxpayer Cabinet on sfs.md, verify your details, and select a tax regime.

Moldova sets no minimum share capital for an SRL. You can incorporate with any amount. In practice, most companies register with MDL 5,400 (Moldovan Lei — roughly €270). The Moldovan Leu (MDL) trades at approximately 19–20 MDL per EUR.

Share capital can be contributed in cash or in kind (equipment, property — valued by an independent appraiser).

Choosing a tax regime

This is the most consequential decision at founding. Three main options:

General regime — 12% corporate income tax

Applied by default if you do not elect otherwise
You pay 12% of net profit (revenue minus deductible expenses)
Best fit if you have significant costs: raw materials, equipment, payroll

SIMM regime — 4% of revenue

Designed for small and medium enterprises
You pay 4% of gross revenue, regardless of expenses or profit
Conditions: not VAT-registered, annual turnover below MDL 100,000,000 (~€5M), fewer than 250 employees
Upside: simple, predictable
Downside: you pay even in a loss-making year

IT Park — 7% flat tax

Replaces all taxes: income tax, VAT, social contributions — everything bundled into one rate
Condition: at least 70% of revenue must come from IT activities
The most tax-efficient regime in Moldova for software and tech companies

VAT threshold

You are required to register as a VAT payer once your cumulative turnover over any 12 consecutive months exceeds MDL 1,500,000 (approximately €75,000). Below this threshold, VAT registration is voluntary.

VAT rates:

20% — standard rate
8% — reduced rate (bread, dairy, hotels, restaurants, natural gas)
0% — exports

First obligations after registration

Immediately

Activate your Taxpayer Cabinet on sfs.md
Elect a tax regime
Obtain a digital signature
Open a bank account

Monthly (due by the 25th of the following month)

IPC 21 — payroll declaration: withheld personal income tax + social insurance (CNAS 24%) + health insurance (CNAM 9%). Required even for a single employee.
TVA 12 — VAT return (only if VAT-registered)

Quarterly (due by the 25th of the month after each quarter)

CIT advance — 25% of the estimated annual corporate income tax

Annually (due by 25 March)

VEN 12 or SIMM 24 — annual income tax declaration (depending on your regime)
Financial statements — balance sheet and profit & loss, filed with both SFS and the National Bureau of Statistics
BIJ 17 — real estate tax (only if the company owns property)

On personnel changes

IRM 19 — within 10 working days of any staff change (hire, resignation, leave)

How factcurier helps from day one

Once you have your IDNO and your tax regime selected, you can create a factcurier account and get started immediately:

Set up your company with the correct tax regime — factcurier knows exactly which declarations apply to you
Receive deadline reminders for monthly, quarterly, and annual filings
Issue invoices in the correct format for e-Factura Moldova
Calculate payroll, CNAS, CNAM, and income tax automatically
Keep accounts using the SNC chart of accounts (9 classes, from 111 to 925)

You can also search any registered Moldovan company using the business explorer — useful for verifying partners or checking competitors before you launch.