IT Parks IT ParksMoldova IT Park
Knowledge base • FAQ

Questions and answers about Moldova IT Park

48 practical answers about the IT Park regime, the 7% tax, entry, accounting, the mandatory annual review, foreign entrepreneurs and WBG support.

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Regime and conditions

IT Park

Core questions about what Moldova IT Park is, who the regime fits and what should be checked before applying.

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What is Moldova IT Park?

Moldova IT Park is a special regime for companies carrying out permitted IT and digital activities in Moldova. Its key feature is the 7% single tax, provided the residency conditions are met.

Who can become an IT Park resident?

A company or entrepreneur registered in Moldova can become a resident if the activity matches the permitted areas and the company signs an agreement with the park administration.

Is it mandatory to open a company in Moldova first?

Yes. Residency requires a registered company or another business entity in Moldova. If the company has not yet been created, WBG can start the process with legal entity registration.

Is a physical office inside IT Park required?

Moldova IT Park operates as a virtual park. What matters is not an address inside the park, but resident status, permitted activity, documents and compliance with the regime conditions.

Can a company work with foreign clients?

Yes. A company can work with foreign clients if the services match the permitted activities and the documents properly confirm the income.

What does the main activity rule mean?

The main activity rule means that a significant share of the company’s income must come from permitted activities. This should be checked in advance based on the business model and documents.

Where can permitted activities be checked?

The site has a separate “Allowed activities” page. Before applying, WBG checks whether your services and future income fit the IT Park regime.

Until when is the regime guaranteed?

The 7% single tax rate and the structure of this regime are guaranteed by the state until December 31, 2035. However, each company must still comply with the residency conditions.

Calculation and payments

7% tax

Answers on how the single tax works, what is compared in the calculation and why the amount payable may differ from a simple 7%.

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How is the 7% single tax calculated?

7% of sales revenue is compared with the minimum threshold for employees. The higher amount is applied for payment.

What is the base for calculating 7%?

The calculation base is sales revenue recorded in accounting for the relevant month.

What is the minimum threshold?

The minimum threshold is calculated for employees. If the minimum threshold is higher than 7% of revenue, the company pays the minimum threshold.

Why can the tax be higher than 7% of revenue?

This happens when the company’s revenue is low relative to the number of employees. In that case, the employee minimum threshold becomes higher than 7% of revenue.

If there are no employees, how does the tax work?

If there are no employees, the calculation should be reviewed individually. Revenue, company status, documents and the actual operating model matter.

What payments does the single tax include?

The single tax combines a number of taxes and contributions established by law for IT Park residents. The exact scope and applicability should be checked for each specific case.

Does salary tax need to be paid separately for employees?

Employee salaries under the resident company follow a special logic within the IT Park regime. In practice, this must be reflected correctly in accounting and reporting.

Can expenses reduce the tax?

The single tax is calculated from sales revenue, not from profit after expenses. Therefore, expenses by themselves do not reduce the 7% calculation base.

Residency procedure

Entry

What should be checked before filing, how the process is structured and why entry should be connected with future accounting support.

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How do you become a Moldova IT Park resident?

You need a company in Moldova, activity verification, prepared documents and completion of the resident status procedure. WBG supports this process step by step.

Can the application be filed immediately after company registration?

Yes, but before doing so it is necessary to confirm that the activities, future income and documents fit the IT Park regime.

What documents are needed for entry?

Usually, company registration data, information about the activity and documents confirming readiness to operate in a permitted area are needed.

How long does entry take?

The timeframe depends on the company and document readiness. WBG first checks the situation and then creates a clear action plan.

Can the process be completed through e-Park?

Yes, interaction with IT Park is largely digital. However, before submission, the data and documents must be prepared correctly.

Can activities be changed before entry?

Yes. If the current activities do not reflect future operations, they should be adjusted before filing or during company preparation.

What if the activity does not fit?

The business model must be reviewed. Sometimes it is enough to structure activities and documents correctly, but in other cases the regime really requires a different operating model.

What does WBG do during entry?

WBG verifies the activity, prepares the sequence of steps, supports the documents and connects entry in advance with accounting, the 7% tax and the annual review.

Accounting and support

Accounting

What happens after obtaining status: documents, 7% tax, payroll, reporting and control of readiness for the annual review.

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Is accounting required after obtaining resident status?

Yes. IT Park resident status does not cancel accounting. Records, documents, reporting and single tax calculation are still required.

What is included in WBG accounting support?

WBG keeps accounting records, calculates the 7% single tax, supports documents, payroll and reporting, and prepares the company for the mandatory annual review.

What documents should be provided to the accountant?

Contracts, invoices, acts, delivery notes, bank transactions, employee documents and other confirmations of company operations are needed.

How often is the 7% tax calculated?

The tax is calculated monthly based on accounting data and the number of employees.

Who supervises the accountant’s work at WBG?

The client is not served by just one specialist: the personal accountant manages the process, while the chief accountant oversees quality and complex issues.

How are employees of an IT Park resident handled?

Employee documents, salaries and reporting must be prepared correctly, while also considering their impact on the single tax minimum threshold.

Can accounting be handled remotely?

After the first contact and signing the necessary documents, part of the communication can continue through convenient channels. The process must still be legally and organizationally correct.

How much does accounting for IT Park cost?

The preliminary cost can be calculated on the “Accounting cost” page. The exact tariff depends on employees, documents and the company’s tasks.

Annual review

Audit

Questions about the resident’s annual review: why it is needed, what is checked and why documents should be prepared in advance.

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Does an IT Park resident need a mandatory annual review?

Yes. A resident must be ready for the annual review that confirms the activity and compliance with the regime conditions.

Who carries out the annual review?

The review is carried out by an audit organization accredited in Moldova. The resident chooses the auditor and signs an agreement with them.

What is checked during the mandatory review?

The activity, income structure, contracts, invoices, delivery notes, accounting data and compliance with the IT Park regime conditions are reviewed.

Why is the 70% income rule important?

It is a key reference point for confirming the main activity. Income from permitted activities must represent the required share of the sales structure.

When should preparation for the audit start?

It is better to prepare throughout the year, not right before the review. If accounting is maintained systematically, the review goes more smoothly.

What should be done if documents are not ready?

A preliminary analysis should be carried out, documents should be structured, and the link between contracts, invoices and accounting data should be checked.

How much does audit preparation cost?

An estimate can be obtained on the “Audit cost” page. The final price depends on the period, documents, employees and the condition of the accounting records.

How does WBG help with the annual review?

WBG prepares accounting data, documents, the logic for confirming activity and supports communication throughout the review process.

Foreign entrepreneurs

Foreigners

Questions for non-residents, IT teams and entrepreneurs who want to open a company in Moldova and work through IT Park.

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Can a foreign entrepreneur open a company in Moldova?

Yes. A foreign entrepreneur can open a company in Moldova and then consider joining IT Park if the regime conditions are met.

Can a company work with clients outside Moldova?

Yes. For the regime, the nature of the activity, documents and compliance with IT Park permitted areas matter more than the client’s country.

Does a foreigner need to come to Moldova?

It depends on the procedure, bank, documents and chosen operating model. WBG explains in advance which actions can be prepared and which steps require personal participation.

Can a bank account be opened for a company with a foreign founder?

Yes, but the bank carries out its own review and may request documents. WBG helps prepare the package, but the decision is made by the bank.

What is IT Visa?

IT Visa is considered a tool for attracting specialists and entrepreneurs to the technology sector. The conditions should be assessed individually based on the person’s and company’s status.

Is IT Park suitable for a foreign IT team?

Yes, if the company is registered in Moldova, the activity meets the regime requirements and the documents confirm real services or work.

In what language can communication with WBG be handled?

WBG works in Romanian, Russian and English. This is convenient for foreign entrepreneurs and teams with international clients.

What does WBG do for foreign entrepreneurs?

WBG supports company registration, IT Park applicability checks, preparation for entry, accounting support, the 7% tax and the mandatory annual review.

FAQ gives direction, WBG provides the solution

This page helps you quickly understand the logic of the regime, but a decision for a specific company requires analysis of activity, documents, employees, income and the future operating structure.

  • we check whether the regime applies to your activity
  • we help open the company and prepare entry
  • we calculate the 7% single tax ourselves
  • we handle accounting for the IT Park resident
  • we prepare the company for the mandatory annual review

Did not find the exact answer for your situation?

WBG will review your company, activity, documents and next steps: registration, entry into IT Park, accounting, the 7% tax and the mandatory annual review.