Tax calendar 2026 for LLCs in Moldova: every deadline in one place

Regardless of the size of the business, keeping rigorous track of tax deadlines is one of the most banal and at the same time most expensive areas of running an LLC. A single declaration submitted one day late automatically triggers a fixed fine, plus late-payment surcharges that accumulate daily until the obligation is cleared — for something that, in 99% of cases, was simply forgotten.

This article centralises every tax deadline relevant to an LLC in the Republic of Moldova in 2026 — recurring monthly obligations, annual returns, special regimes (Moldova IT Park, independent entrepreneur) and the new provisions that entered into force on 1 January 2026. Save it as a reference and revisit it monthly.

The general rule: the 25th-of-the-month deadline

The vast majority of an LLC’s monthly tax obligations in the Republic of Moldova fall on the 25th of the following month — for both filing returns and paying the amounts due.

Important rule: if the 25th falls on a non-working day (weekend or public holiday), the deadline shifts to the next working day. For example, obligations for December 2025 had to be settled by 26 January 2026 (Monday), because 25 January 2026 fell on a Sunday.

For 2026, the per-month payment dates are:

Recurring monthly obligations

Regardless of business profile, every active LLC in Moldova has a minimum set of monthly obligations that repeat invariably. By the 25th of the following month, the LLC must submit to the State Tax Service (STS) and pay, as applicable:

Form IPC21 — Statement on withheld income tax, CAS and CNAM

Mandatory for any LLC that paid, in the previous month:

• Salaries to employees (with withholdings: 12% personal income tax, 6% employee CAS, 9% CNAM, plus 24% employer CAS)
• Dividends (with 6% withholding at source)
• Other payments subject to withholding (services rendered by non-residents, certain intellectual-property rights, etc.)

For LLCs with no employees and no dividend payments in the relevant month, filing IPC21 is generally optional — however, we recommend filing the “zero” return to keep a continuous record.

Form TVA12 — VAT declaration

Mandatory exclusively for LLCs registered as VAT payers. Monthly turnover, domestic supplies, exports, and acquisitions giving rise to deductions are all reported through this form.

Important for 2026: under Law no. 139/2025, the VAT reverse-charge mechanism applies to supplies of certain energy products. Correct configuration of the accounting software for reverse charge is essential.

Form ACZ09 — Excise declaration

Applicable to LLCs trading in excisable products (alcohol, tobacco, certain fuel categories, vehicles, etc.). For most non-specialised LLCs, this form does not apply.

Statement on the polluting-goods tax

Mandatory for LLCs that place on the market goods in packaging or goods from Annex no. 8 to Law no. 1540/1998 and are not members of a collective scheme for extended producer responsibility. For LLCs that only provide services, or that are members of a collective scheme, this statement does not apply. The exact form code is updated periodically — verify the current version on the STS portal.

Form IU17 — IT Park single-tax declaration (residents only)

Applicable exclusively to Moldova IT Park residents. It fully replaces separate returns for income tax, CAS, CNAM, local taxes, etc. — all of these are bundled into the 7% single tax (with a minimum base of approximately 5,220 MDL per employee in 2026). For full context, see the complete Moldova IT Park 2026 guide.

Annual obligations — key dates for 2026

Beyond monthly reporting, every LLC has a set of obligations with an annual cadence. For fiscal year 2025 (reported in 2026), the essential dates are:

January 2026 — information notes for fiscal year 2025

By 26 January 2026 (because 25 January 2026 = Sunday), LLCs must file:

• Form IALS21 — Information note on salaries and other payments made by the employer to employees, plus payments to residents from sources other than salary
• Form INR14 — Information note on tax withheld from sources other than salary paid to non-resident persons
• The IT Park residents’ specific information note — on salaries of IT Park residents’ employees (the exact form code is updated periodically; verify the current version on the STS portal)
• Statement on contributions for the development of construction technical norms (for LLCs in the construction sector)

February 2026 — obligations for the prior fiscal year

By 25 February 2026:

• Statement for subjects required to inventory stocks of excisable goods (applicable to traders in excisable products)
• Statement on payments for pollutant emissions, discharges and waste storage for 2025 (the exact form codes are updated periodically — verify the current versions on the STS portal)

March 2026 — annual income-tax return

Form VEN12 — Declaration on income tax for fiscal year 2025.

The traditional deadline is 25 March of the year following the reported year. For 2026, the deadline is 25 March 2026 (Wednesday). This return is, without exception, the most important annual tax obligation of an LLC.

April 2026 — annual financial statements

By 30 April 2026, LLCs must:

• Prepare the annual financial statements for fiscal year 2025
• Approve the statements by resolution of the general meeting of associates
• File the statements with the State Tax Service and the National Bureau of Statistics (where applicable)
• Complete the annual audit (for LLCs subject to audit obligation, including all Moldova IT Park residents)

May 2026 — specific taxes and quarterly obligations

By 25 May 2026:

• Local taxes and contributions to special funds — quarterly returns and payments, due by the 25th of the month following the quarter just ended (exact form codes are updated periodically — verify current versions on the STS portal)
• For independent traders (Chapter 10³ of the Tax Code), payment of income tax for Q1 of 2026, based on the notice received from the STS
• Independent entrepreneurs (Chapter 10⁴, Law no. 228/2025) follow, instead, a monthly schedule — see the dedicated section below

Special regimes — additional deadlines

Independent entrepreneur (Chapter 10⁴ of the Tax Code, Law no. 228/2025)

Starting 1 January 2026, natural persons providing services under the independent-entrepreneur regime have simplified tax obligations on a calendar of their own:

• Monthly computation of the single tax (15% up to 1,200,000 MDL/year; 35% above)
• Payment notice received from the STS by the 10th of the following month
• Payment deadline: the 25th of the month following the one for which the tax is computed
• No monthly tax returns — all obligations are bundled into the single tax
• No statistical reports

For obligations relating to January 2026, the payment deadline was 25 February 2026. For a full analysis of the regime, see LLC vs. Sole Trader vs. Independent Activity in 2026.

Moldova IT Park residents

The base calendar is the same as for ordinary LLCs (25th of the following month); however, instead of IPC21, VEN12 and a series of other forms, IT Park residents file Form IU17 — Single-tax declaration.

In addition:

• Mandatory annual audit — the report must be completed and submitted to the MITP Administration by 30 April of the following year
• Form ISAPTI17 — information note on residents’ employee salaries, filed in January for the prior year

Additional obligations (not in the base list, but possibly applicable)

Depending on the specifics of the business, an LLC may have additional obligations with their own deadlines:

• Real-estate tax — specific annual deadlines, communicated by local authorities
• Road usage tax — annual deadlines; starting 2026, it also applies to fully electric vehicles, under Law no. 212/2023
• Local taxes (territorial development tax, tax for commercial units, etc.) — deadlines set by decisions of local councils
• Quarterly and annual statistical reports to the National Bureau of Statistics — specific forms and deadlines depending on the field of activity

We recommend checking the taxpayer calendar published monthly by the State Tax Service (sfs.md) and on specialised portals (monitorul.fisc.md, contabilsef.md), which detail the obligations specific to each period.

New 2026 considerations

2026 brings three legislative developments that directly affect the tax calendar:

1. Law no. 318/2025 — amendments to the Tax Code in force from 1 January 2026, including:

• Extension through fiscal year 2026 of the option to defer corporate income tax for small and medium-sized enterprises (≤249 employees and ≤100 million MDL turnover or assets), provided they do not distribute profits as dividends; the deferred tax becomes due by the 25th of the month following the payment of dividends
• VAT-registration threshold: 1,500,000 MDL from 1 January 2026 and 1,700,000 MDL from 1 March 2026 (following a subsequent amendment)
• Road tax extended to fully electric vehicles

2. Law no. 228/2025 — introduction of the independent-entrepreneur regime from 1 January 2026, with simplified tax obligations but its own calendar.

3. Law no. 139/2025 — introduction of the VAT reverse-charge mechanism for certain energy products. Affected LLCs must update VAT configuration in their accounting software and in their commercial contracts.

The most expensive tax-deadline mistakes

1. Confusing the filing deadline with the payment deadline — in Moldova, both coincide at the 25th of the following month. One day late triggers a fine plus surcharges.

2. Ignoring “zero” returns — even for months with no activity, certain returns (especially IPC21) must be filed to maintain a continuous record. Their absence can trigger unnecessary checks.

3. Postponing the VEN12 calculation to March — the annual income-tax return requires the full close of the prior fiscal year. Left until the last days, it almost always generates errors.

4. Underestimating the 30 April deadline for financial statements — the audit (when mandatory) takes 4–8 weeks; engaging an auditor in March is, statistically, too late.

5. Failing to monitor the taxpayer calendar — the monthly calendars published by the STS contain updates and particularities that cannot be inferred from a generic calendar.

6. Not keeping up with the new 2026 provisions — especially for LLCs working with independent entrepreneurs or in fields affected by VAT reverse charge. For full context, see the 5 common accounting mistakes at Moldovan LLCs.

Synthetic checklist — what to verify monthly and annually

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

• ☐ Form IPC21 (withheld income tax, CAS, CNAM)
• ☐ Form TVA12 (for VAT payers)
• ☐ Form ACZ09 (for LLCs trading excisable goods)
• ☐ Statement on the polluting-goods tax (where applicable)
• ☐ Form IU17 (for IT Park residents)
• ☐ Payment of all declared amounts

In January (for the prior fiscal year):

• ☐ Form IALS21, INR14 and the applicable information notes (where relevant)

In February (for the prior fiscal year):

• ☐ Statements on inventoried excisable products and environmental taxes (where applicable)

By 25 March:

• ☐ Form VEN12 — Annual income-tax declaration

By 30 April:

• ☐ Annual financial statements
• ☐ Approval of financial statements by the general meeting of associates
• ☐ Audit report (for LLCs subject to audit)
• ☐ Submission to STS and NBS

By the 25th of the month following each quarter:

• ☐ Local taxes and applicable quarterly payments
• ☐ Quarterly payment for independent traders (Chapter 10³)

Monthly for independent entrepreneurs (Chapter 10⁴):

• ☐ Payment of the single tax by the 25th of the following month, based on the STS notice received by the 10th

Conclusion

The tax calendar looks, at first glance, like a rigid set of dates. In reality, it is the administrative infrastructure on which the legal functioning of any LLC rests. A calendar that is respected means complete control over tax obligations, no surprises in the form of fines and surcharges, and the ability to plan cash flow a month in advance.

For LLCs that handle their own bookkeeping, we recommend setting automatic alerts 5 days before each deadline and a monthly review of the official taxpayer calendar published by the STS. For LLCs that use outsourced accounting services, the calendar typically becomes completely invisible — which is, statistically, the main reason why 80% of LLCs in Moldova opt for outsourcing. For details, see in-house vs. outsourced accounting.

How ExpertCont can help

The ExpertCont team ensures full monitoring of the tax calendar for its clients: all returns are prepared, checked and filed ahead of the deadline, and payments are scheduled with a safety margin. Through our outsourced accounting services, the LLC’s administrator is completely relieved of the burden of tracking deadlines — receiving a monthly synthetic report on the company’s tax obligations, with no surprises and no fines.

For companies with complex activity — IT Park residents, LLCs with import-export operations, companies with multiple structures — we offer an integrated bundle:

• Accounting services: monthly and annual returns, special regimes
• Legal services: compliance with 2026 legislative changes
• Business consulting: cash-flow planning aligned with tax deadlines
• IT services: accounting-software configuration for VAT reverse charge and other 2026 specifics

Book a free consultation to discuss how we can take over the tax-calendar management for your LLC:

📞 +373 60 82 55 81 📍 str. Alexandru cel Bun 51/A, et. 5, Chișinău, MD-2012

ExpertCont — your trusted partner for accounting and tax compliance in the Republic of Moldova.

Note: this article reflects the legislative framework in force at the time of publication and the standard deadlines communicated by the State Tax Service. The tax calendar may be amended through normative acts issued during the year. For specific cases or deadlines applicable to particular situations, we recommend consulting the taxpayer calendar published monthly by the STS at sfs.md or an authorised tax consultant.