What an S.R.L. is and when it makes sense
An S.R.L. (limited liability company) is the most common legal form for online shops in Moldova. Founders are liable only up to their contribution to the share capital, not with their personal assets. The company can have one or more founders, hire employees and sign contracts in its own name.
If you sell small volumes or work alone, an individual enterprise (I.I.) can be simpler, but there you are liable with all your personal assets. See also which legal forms we accept on IVO.
At a glance
| Where to register | Public Services Agency (ASP) |
| Processing time | Usually a few working days; faster with the urgent service |
| Minimum share capital | The law no longer sets a minimum; in practice 1 leu is enough |
| Income tax | 12% of profit (general regime) |
| VAT | Mandatory once turnover reaches 1.7 million lei over 12 consecutive months; standard rate 20% |
Step by step
- Choose a name. Check the State Register to make sure no company already has the same or a very similar name. You can reserve the name with ASP before filing.
- Decide on founders, administrator, share capital and legal address. For the legal address you need a document that gives you the right to use it, such as a lease or a free-use (comodat) agreement.
- Choose your business activities (CAEM codes). For an online shop the main activity is usually 47.91 — retail sale via the Internet. Add the activities for the products you sell, especially if some of them require a licence or permit.
Prepare the incorporation documents. The ASP file usually contains:
- the company statute;
- the sole founder's decision or the minutes of the founding meeting;
- the registration application;
- a beneficial ownership declaration for each founder;
- the founders' sworn declarations (including one on having no criminal record for tax evasion);
- identity documents and the document for the legal address.
The documents are filed in Romanian, the state language. If you want to prepare them yourself, SRLRapid.md builds the complete ASP package in about 15 minutes from a few questions: statute, minutes, registration application and founder declarations, in DOCX and PDF. You only sign and file them.
- File with ASP. You can go to the office with an appointment, send the documents by e-mail signed with a qualified electronic signature, or send them by post. A representative with a power of attorney can also file for you.
- Receive the registration documents. ASP issues an extract from the State Register with the IDNO number, which is also the company's fiscal code. The company is automatically registered with the State Tax Service, CNAS (social insurance) and CNAM (health insurance).
- Open a bank account and pay in the share capital within the deadline set in the statute.
- Set up accounting and get an electronic signature. An accountant helps with the accounting policy, the first reports and filing deadlines. You need the electronic signature for tax reports and for signing documents remotely.
- Register for VAT if required. It is mandatory once turnover exceeds 1.7 million lei over 12 consecutive months. You can also register voluntarily, for example if you sell mostly to VAT-registered companies.
What it costs
| Cost | Approximate |
|---|---|
| ASP state fee | Around 1,150 lei for standard processing, several times more for urgent processing. Start-up enterprises may be exempt. |
| Share capital | No legal minimum; a small amount covers your first expenses and looks more credible to the bank. |
| Incorporation documents | Free if you draft them yourself, low cost with an online generator, more through a lawyer. |
| Electronic signature | Depends on the provider and the signature type. |
| Accounting | Usually a monthly fee, depending on document volume and number of employees. |
| Bank account | Opening and maintenance fees according to the bank's tariffs. |
ASP tariffs change, so check the exact amount on asp.gov.md before filing.
Taxes and obligations
- Income tax: 12% of profit under the general regime. SME incentives (zero rate on reinvested profit, the 4%-of-revenue regime) have strict conditions and generally do not apply to retail — do not count on them without your accountant's confirmation.
- VAT: 20% standard rate, with reduced rates for some goods. Mandatory once turnover reaches 1.7 million lei over 12 months.
- Dividends: 6% tax, withheld on payment.
- Salaries: 12% income tax withheld from the salary, 24% social contributions paid by the employer and 9% health insurance withheld from the employee.
- Reporting: monthly and annual tax returns, annual financial statements and local taxes where they apply.
Before you sell on IVO
- You have the State Register extract and the IDNO code.
- The bank account in the company's name is active — that is where your sales payouts arrive.
- Your registered activities cover the products you want to sell.
- You have the licences or permits required for regulated goods (for example food, alcohol, tobacco, medicines).
- You know whether you are VAT-registered — it affects your prices and invoicing.
Professional check
This article is general guidance and does not replace legal or tax advice. Figures are current for 2026, and laws, state fees and tax rules change. Confirm the details with an accountant, a lawyer, or directly with ASP and the State Tax Service before opening your S.R.L.