What is an S.A.?
An S.A. is a joint-stock company. It is usually used by larger businesses, businesses with several shareholders, or companies that need formal share governance and higher capital structure.
Typical steps
- Decide whether an S.A. is necessary compared with an S.R.L.
- Choose the company name, legal address, founders, administrator and governing bodies.
- Prepare the incorporation documents, charter and share capital documents.
- Register the company with the competent authority.
- Register the shares and comply with securities and corporate governance requirements where applicable.
- Open bank accounts, appoint accounting support and obtain electronic signatures.
- Check VAT, payroll, licensing and reporting obligations.
Costs to expect
An S.A. is usually more expensive to create and maintain than an S.R.L. Costs may include state registration, legal drafting, notary support, accounting, corporate governance, share registration, audit or reporting obligations, bank fees and electronic signatures. Moldova has historically required a substantially higher minimum share capital for S.A. structures than for S.R.L.; confirm the current amount before choosing this form.
Taxes
An S.A. generally follows company tax rules: accounting, income tax, VAT when applicable, payroll taxes, social and medical contributions, dividend taxation and possible audit or reporting duties. General reference rates often include 12% income tax and 20% standard VAT, but the final treatment depends on current legislation and the company profile.
Before you sell on IVO
Prepare documents showing who can sign for the company and make sure the registered activities and licenses cover your product categories.
Professional check
An S.A. has more formal obligations than simpler structures. Please verify capital, governance, tax and reporting requirements with a lawyer, accountant or official authority before registration.