Complete guide: how to open an LLC in Moldova in 2026 — steps, costs, obligations

From a procedural standpoint, registering a Limited Liability Company in the Republic of Moldova has become one of the fastest procedures in the region. In 2026, the entire operation can be completed online in a maximum of 24 hours, with a direct registration cost that does not exceed 1,500 MDL.

The apparent procedural simplicity, however, hides a more complex reality: opening an LLC is the easiest part of the process. Properly setting up the company’s structure — activity codes, registered office, tax regime, post-registration obligations — fundamentally determines how the business will evolve in its first years. Mistakes made at this stage are, as a rule, costly to remedy later.

This guide walks through the entire registration process and the first 30 operational days, focusing on the decisions that really matter, on the legislative changes that took effect in 2026, and on the mistakes we most frequently see in practice.

Stage 1: Preliminary decision — is an LLC the right form?

Before starting the registration procedure, it must be validated that the LLC is indeed the optimal legal form. In 2026, the landscape has changed — Law no. 228/2025 introduced the independent entrepreneur regime, which, for certain categories of service providers, is significantly more efficient than an LLC.

In short, an LLC is the right form if:

• You will have or anticipate multiple shareholders/members
• You intend to hire staff
• You work with corporate clients, investors, or international partners
• Your activity does not fall within the list of services eligible for the independent entrepreneur regime
• The projected turnover exceeds the mandatory VAT registration threshold (1,500,000 MDL in 2026, raised to 1,700,000 MDL from 1 March 2026 under Law no. 318/2025)
• You want clear protection of personal assets

If you have doubts, we recommend reading the dedicated comparative analysis: LLC vs. sole trader vs. independent activity. For the rest of this guide, we assume the LLC decision has been validated.

Stage 2: Pre-registration preparation

Choosing the name

The LLC name must be unique at the national level. Availability is checked online via the Public Services Agency portal (asp.gov.md), in the legal persons register section.

Key rules:

• The name cannot contain misleading terms (“bank”, “insurance”, “state” — without specific authorization)
• It must be significantly distinguishable from already existing names (phonetic or graphic similarity leads to rejection)
• Permitted characters are those of the Latin alphabet (Romanian) and digits
• The legal form “SRL” or “Societate cu Răspundere Limitată” is added at the end

Practical recommendation: prepare 3-5 alternative variants before submitting the application. Rejection for similarity is the most frequent cause of process blockage.

Establishing the registered office

The registered office is the official address of the LLC. It can be:

• Owned premises (an apartment/house of a shareholder) — requires the owner’s declaration
• Rented premises (commercial office) — requires a valid lease agreement
• Address with a service provider (a company offering registered office services) — an economical solution for businesses operating mostly online

Documentation for the office:

• Copy of the title deed or lease agreement
• Written consent of the owner to use the address as a registered office
• For an apartment building: in certain cases, consent of the homeowners’ association

Tax note: the registered office determines the competent territorial tax authority. For nationally-operating businesses, choosing Chișinău is statistically neutral.

Selecting CAEM-2 codes

CAEM-2 (the Moldovan economic activity classifier) is the official list of activity areas. At registration, you must indicate:

• The main activity code — describes the LLC’s predominant activity
• Secondary activity codes — any other activities you will carry out (their number is not limited)

The wrong choice of codes has concrete tax and operational consequences:

• Certain codes are eligible for the Moldova IT Park regime (7% single tax)
• Certain codes are incompatible with the 4% turnover regime (for SMEs)
• Some activities require licenses or additional authorizations (transport, public catering, provision of financial services)

Recommendation: include secondary codes for activities you might carry out in the future — adding them later requires amending the constitutive documents, with additional costs.

Share capital

Law no. 135/2007 on limited liability companies (art. 21) sets no statutory minimum for share capital — founders are free to set the amount, which may be purely symbolic (e.g., 1 MDL). In practice, however, the choice of capital amount has implications:

• Symbolic capital (under 5,000 MDL) — legally permitted, but may create a lack of credibility before banks and partners
• Realistic capital (5,400-20,000 MDL) — signals seriousness without tying up resources
• Significant capital (above 20,000 MDL) — useful for businesses that will apply for loans or participate in public tenders

The capital can be constituted through:

• Cash contribution (the simplest, deposited into the LLC’s provisional account)
• In-kind contribution (appraised assets, with transfer documents)

Membership structure and management

For an LLC, the following is required:

• Minimum 1 shareholder/member (natural or legal person, resident or non-resident; single-member LLCs are expressly permitted by art. 18 of Law no. 135/2007)
• No maximum number of members — the prior 50-member cap was removed by Law no. 229/2023; a 200-member cap applies only to LLCs constituted as crowdfunding investment vehicles
• At least 1 director/administrator (may be one of the shareholders or a third party)

Important decisions to make at this stage:

• Participation shares in the share capital (each shareholder’s percentage)
• Powers of the director/administrator (sole or joint signature, decision thresholds)
• How decisions are taken in the members’ meeting (simple or qualified majority)

These provisions are reflected in the company’s articles of association — the most important document of the LLC, governing internal relations in the long term.

Stage 3: Required documentation

The minimum documentation package for registration includes:

For non-resident shareholders, certified translation into Romanian of the identity documents is required and, in certain cases, apostille of documents issued by the authorities of the country of origin.

Stage 4: Registration procedure at the PSA

Option 1: Online registration (recommended)

Online registration is done through the PSA portal, using an electronic signature. The procedure:

1. Creating the account on asp.gov.md
2. Filling out the registration application
3. Uploading scanned documents
4. Paying fees online
5. Electronic signing of the application by all shareholders (each with their own electronic signature)

Standard term: 24 working hours from the complete submission of documents. Urgent term: 4 working hours (with increased fee).

Option 2: In-person registration

Done at the territorial offices of the Public Services Agency. The procedure is similar, but documents are submitted physically and one of the shareholders must be present.

Option 3: Registration by power of attorney

For non-resident shareholders or in other situations, a notarial power of attorney can be used. The power of attorney must be:

• Authenticated by a notary
• Translated into Romanian (if issued abroad)
• Apostilled or super-legalized (depending on the country of origin)

Registration fees

Usual additional costs:

• Legal assistance for drafting the articles of association: 1,500-5,000 MDL (depending on complexity)
• Translation of foreign documents: 100-300 MDL/page
• Electronic signature (per person, valid 1 year): 250-500 MDL

Realistic total budget for opening an LLC: between 3,000 and 10,000 MDL, depending on the complexity of the structure and the degree of professional assistance.

Stage 5: Post-registration steps (the first 30 days)

After receiving the registration certificate and the State Register extract, the real part of the work begins: the operational setup of the LLC.

Opening the bank account

The chosen bank will require:

• The PSA registration certificate
• The company’s articles of association
• The director/administrator’s signature specimen
• ID cards of shareholders and director
• The decision appointing the director/administrator

Practical term: 2-5 working days for actual opening. Some banks offer accelerated procedures for returning clients.

Operational tip: open accounts at at least two banks. Banking diversification reduces operational risk in case of account blockage (an increasingly frequent situation in banking controls).

Obtaining the electronic signature

The electronic signature is mandatory for:

• Filing tax returns (all of them, without exception)
• Signing digital contracts
• Interacting with state portals (STS, CNAS, PSA)

Authorized providers: Stisc, Mold-Sign, other certified operators. Annual cost: 250-500 MDL/person.

Automatic tax registration

Registration as a taxpayer with the State Tax Service (STS) is done automatically, at the moment of registration with the PSA. The tax code coincides with the IDNO (State Identification Number) assigned by the PSA.

In the taxpayer’s personal cabinet (sfs.md), the director/administrator will be able, after activation, to:

• File tax returns
• Pay taxes
• Request tax certificates
• Communicate officially with the STS

Registration as a VAT payer (if applicable)

VAT registration is:

• Mandatory when the threshold of 1,500,000 MDL turnover over the last 12 months is exceeded (raised to 1,700,000 MDL from 1 March 2026 under Law no. 318/2025)
• Optional at the taxpayer’s request (recommended for companies working with VAT payers)

Optional registration is done in the STS personal cabinet, taking effect from the month following the request.

Registration with CNAS (if you will hire)

In order to hire staff, the LLC must be registered as an employer with CNAS (the National Social Insurance House). The procedure is initiated online, through the CNAS platform, within a maximum of 7 days from the conclusion of the first individual employment contract.

Setting up the accounting

At this point, the critical decision is: in-house accountant, outsourced, or hybrid? For new LLCs, the statistical recommendation (valid in over 80% of cases) is outsourcing, for the cost-quality-flexibility ratio. For details, see the dedicated analysis: In-house accountant vs. outsourced accounting services.

In all cases, in the first 30 days the following must be configured:

• Accounting software (1C, UniContab, or equivalent)
• Primary document management system (invoices, receipts, contracts)
• Approval processes for expenses and expense reports
• Internal inventory accounting policies (if applicable)

Stage 6: Choosing the tax regime

In 2026, the LLC has several tax regime options. The decision must be made before the first reporting period, since subsequent change is, as a rule, possible only at the beginning of a new fiscal year.

Standard regime

• Income tax: 12% of taxable income (profit)
• VAT: 20% standard, according to the Tax Code
• Applicable to all LLCs that do not opt for alternative regimes

4% turnover regime

• Tax: 4% of gross income (not profit)
• Available to small and medium-sized enterprises meeting the criteria provided in the Tax Code
• Restrictions: certain activity areas are excluded, does not apply to VAT payers, there are turnover ceilings

Advantageous for: companies with low expenses and high profit (consulting, services with low internal cost). Disadvantageous for: low-margin commerce, production with high costs.

Moldova IT Park regime (7% single tax)

• Single tax: 7% of sales income, replacing income tax, payroll tax, social contributions (CAS), health insurance (CNAM), local taxes and the road tax
• Minimum monthly amount per employee: approximately 5,220 MDL for 2026 (30% of the projected average economy-wide salary of 17,400 MDL)
• VAT applies separately, according to standard rules

Eligible for: companies whose IT or related activity (programming, software development, digital design, R&D, IT education) represents at least 70% of revenues.

For full details, see: Complete Moldova IT Park guide 2026.

Tax deferral benefit for SMEs

Under Law no. 318/2025, small and medium-sized enterprises that do not distribute profit as dividends or shares can benefit from a deferral of income tax payment. The period has been extended by one year starting in 2026 — a real tax benefit for growing LLCs that reinvest.

Stage 7: Annual and recurring obligations

After opening, the LLC enters a cycle of recurring obligations. In summary:

Monthly:

• Declaration on social contributions and income tax withheld from salaries (IPC21)
• VAT declaration (form TVA12, for VAT payers)
• Payment of salaries and related obligations
• Recording operations in the accounting

Quarterly:

• Statistical reporting (if applicable, according to NBS thresholds)

Annually:

• Income tax declaration (VEN12) — deadline: March 25 of the following year
• Annual financial statements — deadline: April 30
• Approval of financial statements by the members’ meeting
• Decisions on distribution (or non-distribution) of profit

Audit: mandatory for LLCs exceeding certain thresholds (turnover, total assets, number of employees) or for IT Park residents (annual mandatory audit, regardless of size).

Specific considerations for 2026

VAT reverse charge for energy products

Law no. 139/2025 introduces the reverse charge mechanism for supplies of certain energy products, starting January 1, 2026. LLCs trading these products must configure accounting software and commercial contracts for the new regime.

Reclassification of service provision relationships

The amendment to article 88 of the Tax Code expands the criteria for reclassifying service contracts as employment relationships. For LLCs that collaborate with freelancers or independent entrepreneurs, structuring contracts so that the provider’s autonomy is demonstrable is essential. See the articles on the 5 frequent accounting mistakes and the comparative analysis LLC vs. sole trader vs. independent activity.

Road tax for electric vehicles

Under Law no. 212/2023, starting in 2026, fully electric vehicles are subject to the tax for road usage. LLCs with an electric fleet must include this tax in their annual obligations.

The most frequent mistakes when opening an LLC

1. Incomplete CAEM-2 codes — limits the activities you can legally invoice without amending the documents.
2. Undervalued share capital — reduces credibility in relationships with banks and partners.
3. Hastily chosen registered office — subsequent change implies document amendments and recurring costs.
4. Generic, copied articles of association — standard clauses do not cover the particularities of the partnership and generate costly ambiguities.
5. Delayed VAT registration — see the dedicated article: 5 frequent accounting mistakes in LLCs.
6. Lack of a tax strategy — choosing the tax regime “on the fly” leads to suboptimal decisions in the first year.
7. Absence of an agreement between shareholders (in addition to the articles of association) — clear relationships at the beginning prevent major conflicts later.

Checklist for opening an LLC in 2026

Pre-registration:

• ☐ Decision on legal form validated (LLC is the right choice)
• ☐ Name verified and 3-5 alternatives prepared
• ☐ Registered office identified, documentation available
• ☐ CAEM-2 codes selected (main + secondary)
• ☐ Share capital decided (realistic amount for business objectives)
• ☐ Shareholders and director identified, documents in order
• ☐ Articles of association professionally drafted

Registration:

• ☐ PSA account created (asp.gov.md)
• ☐ Documents prepared and scanned
• ☐ Valid electronic signatures for all shareholders
• ☐ Fees paid
• ☐ Registration certificate and extract received

Post-registration (first 30 days):

• ☐ Bank account opened (recommended: at two banks)
• ☐ Electronic signature for the director (if not in place)
• ☐ STS personal cabinet activated
• ☐ VAT registration (if applicable)
• ☐ CNAS registration (if hiring is planned)
• ☐ Tax regime chosen and communicated
• ☐ Accounting services configured
• ☐ Accounting software and document management implemented
• ☐ Internal expense and reimbursement policies established

Conclusion

Opening an LLC in Moldova in 2026 is a technically accessible procedure, but the consequences of the decisions made at this stage are felt over the following years. The difference between an LLC “well opened” and one “opened in a rush” is, statistically, the difference between a predictable tax and legal operation and a series of problems that arise exactly when the company needs stability — at the first bank loan, the first dispute with a client, the first tax inspection.

The cost of professional assistance at this stage is, without exception, lower than the cost of subsequently remedying decisions made with insufficient documentation.

How ExpertCont can help

The ExpertCont team assists entrepreneurs in the Republic of Moldova at every stage of opening an LLC — from the choice of legal form through the first 90 operational days. Our integrated services cover:

Legal services: consulting on the optimal legal form, drafting customized articles of association, drafting employment and collaboration contracts, compliance with the 2026 legislative changes.

Accounting services: setting up the accounting, choosing the optimal tax regime, managing tax returns, assistance for Moldova IT Park residents.

Business consulting: initial financial planning, optimal capital structure, cash-flow planning for the first year.

IT services: accounting software setup, e-Factura integration, digital solutions for operational accounting.

Schedule a free consultation to discuss your project:

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

ExpertCont — your trusted partner for opening and managing your business in the Republic of Moldova.