Moldova IT Park FAQ: 7% tax, residency, accounting and annual review

Moldova IT Park is a special regime for companies carrying out eligible IT and digital activities in Moldova. A resident applies the 7% single tax but must comply with activity, revenue, employee, accounting and annual review conditions.

It is not a classic business centre. It is a special residency regime. A company may work from anywhere if it is registered in Moldova, has resident status and complies with the regime.

A business entity registered in Moldova can become a resident if it carries out main activity from the eligible list and is included in the resident register.

No. First, a Moldovan business entity is needed. After that, activity, documents and resident-status filing can be reviewed.

No. The regime may also fit other digital directions from the eligible list. Each project should be reviewed based on actual services and revenue.

SRL is the legal form of a company. IT Park is a special tax regime that can apply after resident status is obtained.

No. IT Park Accounting is not a public authority and is not the official Moldova IT Park administration. We provide consulting, accounting and support services.

The company follows the established procedure, submits data and, after approval, signs an agreement with the Park administration. Before filing, activity, CAEM, contracts, revenue and accounting readiness should be checked.

Usually, the regime applies after resident status is obtained and from the period provided by registration rules. The agreement date, status date and first tax month should be checked.

The timing depends on company and document readiness. Most time is usually spent on preparation: company, CAEM, activity description, contracts and accounting structure.

Current procedure conditions should be checked separately. The company should also consider document preparation, analysis, support and further accounting costs.

Yes, this may be a working strategy. The company should be opened correctly, CAEM selected, activity reviewed and residency prepared.

Yes, if its activity and revenue meet the requirements. Before transition, contracts, VAT, employees, revenue, balances, accounting and tax effects should be checked.

Yes, resident status is not irreversible. Exit affects the tax regime, reporting, employees and accounting, so it should be planned.

Allowed activities are listed in Law No. 77/2016. They usually include software, IT consulting, web platforms, data processing, R&D, digital design and other listed directions.

The resident’s main activity should generate 70% or more of sales revenue from eligible activities. This indicator is supported by accounting data and documents.

Revenue from eligible services is compared with total sales revenue. Contracts, acts, invoices and service descriptions should be consistent.

Not always. Eligible activity should form at least 70% of sales revenue. If other revenue becomes significant, the risk should be assessed in advance.

Yes. Documents should logically show the link between revenue and eligible activity. General descriptions may be insufficient.

Different directions are possible, but the key issue is the revenue share from eligible activity. If non-IT activity dominates, the regime becomes risky.

The actual service, contract, work result, CAEM and future revenue structure should be analysed. Activity logic is checked before residency is recommended.

It is the special tax of an IT Park resident, calculated from sales revenue but not lower than the employee-based minimum threshold.

The single tax is calculated from sales revenue, not profit. Expenses do not reduce the base in the same way as under ordinary profit tax.

The object is sales revenue reflected monthly in accounting. Returns, discounts and adjustments should be properly documented.

If 7% of revenue is lower than the minimum amount, the company pays the minimum. The threshold is linked to 30% of forecast average salary for each employee counted.

If there are employees, the minimum threshold may apply. If there is no revenue and no employees, the specific month, status and reporting duties should be checked.

The single tax includes several obligations, including payroll components and certain local taxes within the list of the Tax Code.

IT Park does not cancel VAT. VAT depends on registration, transactions, place of supply, export, import and other factors.

Resident status is not reduced to having employees only, but employees affect the minimum threshold and accounting workload.

Under the special regime, payroll obligations are included in the single tax within the Tax Code rules, but the employer still needs correct payroll and HR documents.

HR support includes employment contracts, orders, timesheets, vacations, sick leaves, salary changes, personnel documents and reporting data.

Such cases should be reflected carefully because the minimum threshold is linked to employees who worked or were in paid status during the period.

Yes, if the relationship is genuinely civil-law based. Reclassification risk, withholding taxes and documents should be reviewed.

Yes. Company size does not cancel labour rules, timesheets, orders and correct employment documentation.

Because the minimum threshold of the single tax depends on the number of employees counted for the period.

The key differences are the 7% tax, minimum threshold, revenue-structure control and annual review preparation. Accounting should support compliance with the regime.

Usually bank statements, invoices, acts, contracts, payroll and HR data, expense documents and information affecting revenue and employees are needed.

Revenue should be linked to eligible activity. Very general wording may raise questions during the 70% rule review.

The single tax and reporting are monthly, so accounting should be processed regularly.

The chief accountant reviews the 7% tax, minimum threshold, revenue structure, payroll, reports and non-standard situations.

Yes, with an agreed process and authorisations, payment orders can be prepared and executed while controlling tax and current payments.

Diagnostics are needed: 7% tax, reports, payroll, contracts, revenue and primary documents, followed by accounting restoration.

The resident annually confirms compliance with regime conditions: activity, revenue, documents, employees and tax data.

The review is performed by an auditor or audit entity. IT Park Accounting prepares accounting, documents, calculations and accounting-side communication.

Eligible activity, 70% rule, contracts, acts, invoices, accounting data, employees, payroll, tax and reporting are reviewed.

It is best to prepare from the first month in IT Park. Then the review becomes a working stage, not urgent restoration.

Consequences depend on the breach and period. Questions may arise regarding status, tax obligations and reporting correctness.

Yes. Documents are needed for audit, tax, accounting and legal purposes and should be stored according to law.

IT Park Accounting prepares data and documents. The review itself is performed by an auditor or audit entity.

Yes, if the services are eligible. Contracts, invoices, foreign currency receipts, VAT logic and service confirmation should be prepared correctly.

Yes. A foreign founder may register a Moldovan company and then consider IT Park residency after structure and document review.

The IT Park regime does not require physical presence in a park office, but documents, accounting and reporting should follow Moldovan rules.

Payments should match contracts and invoices. Currency, payment purpose, service, VAT and link to eligible activity matter.

Yes, it may be. The single tax does not cancel all withholding obligations, so non-resident payments should be reviewed separately.

It depends on the contract and document flow. Documents should confirm the service, period, value and link to eligible activity.

Yes, but foreign currency receipts should be reflected correctly in accounting and the payment purpose should match the service.

We review activity, CAEM, revenue structure, employees, tax model and documents so the client understands whether the regime fits.

Support includes the 7% tax, reporting, payroll, HR data, primary documents, payment process, control and preparation for the annual review.

An IT Park error may affect not only a report, but also resident status, the 70% rule, minimum threshold and annual review.

Yes. This is the right moment to choose structure, activities, tax model, bank, employees and document process.

Cost depends on employees, documents, operations, foreign currency payments, VAT and structure complexity. A preliminary estimate can be made with the calculator.

We can review accounting, taxes, reporting, documents and annual review readiness, then propose support or corrections.

Yes. You can start with consultation, activity review, accounting diagnostics, review preparation or tax calculation.