IT Park Compliance Audit in Moldova
The 7% single tax regime is one of the most attractive in the region. It is also conditional. Moldova IT Park residency comes with a set of eligibility requirements, reporting obligations, and revenue structure conditions that the park administration and the State Tax Service expect residents to meet – on a rolling monthly basis, not just at the moment of application. Most residents enter the regime with a clear understanding of the benefits. Fewer have a clear picture of the conditions that can put those benefits at risk. BULR conducts IT Park compliance audits: a structured, regime-specific review of your eligibility status, tax calculations, monthly reporting, and resident obligations – designed to confirm what is working properly and surface what needs attention before anyone else notices it.
BULR is a private legal and business advisory firm. We do not represent any government authority or issue official government documents.
The regime is generous. The conditions are precise.
Moldova IT Park was launched in 2018 under Law No. 77 of April 21, 2016, on Information Technology Parks. The core premise is simple: eligible IT companies pay a single tax of 7% of monthly revenue in place of corporate income tax, personal income tax, social contributions, health insurance, local taxes, and several other levies. The state guarantee on this regime now runs through 2035, and total resident turnover crossed $1 billion in 2025.
What the headline numbers don’t capture is the compliance architecture underneath the regime. Residency is not a one-time qualification – it’s an ongoing status that depends on meeting specific conditions every reporting month. Companies that entered the regime years ago, or that have since grown, diversified their services, or brought in new clients with different contract structures, often find that what was straightforward at the start has become more layered over time. A compliance audit is the mechanism for checking the full picture – not after a problem has been flagged, but while you can still act on what you find.
How an IT Park compliance review actually unfolds
Three stages. We scope the review to your company’s situation – the complexity of your revenue structure, how long you have been a resident, and what has changed since you joined the regime. Some audits close in 2 to 3 weeks. Others take longer because the underlying picture is more complex.
Understanding Your Regime Position Before We Look at the Documents
We start with a conversation about your business: what you do, who your clients are, how your revenue is structured, and what has changed since you first joined Moldova IT Park. This shapes the audit scope. We then request the core documentation: your monthly ISAPTI 17 filings for the review period, payroll records, revenue breakdowns by activity, your contract with the park administration, and any prior communications from the State Tax Service or the park. At this stage, we also look at whether the company’s practical activity still aligns with the tax and regulatory assumptions behind its resident status. For some companies, that means checking service classification and revenue mapping. For others, it means identifying whether business growth, new delivery models, or cross-border work have introduced risk that was not there at the outset.
Working Through the Five Areas Methodically
We run the full compliance review against the five areas described above. The eligibility analysis is the most time-intensive part – it requires mapping your actual revenue to the permitted activity list month by month, applying the cumulative calculation methodology from Decision No. 1, and identifying any periods where the 70% threshold was at risk or not met. We check the single tax calculations, review the reporting forms, assess the VAT position, and verify that the resident obligations have been fulfilled.
Where relevant, we also review cross-border elements that tend to matter for international IT businesses: the VAT treatment of services, the documentation supporting export revenue, the economic substance reflected in contracts and invoices, and the consistency of tax reporting with the company’s actual operating model.
A Clear Picture and a Clear Path Forward
We deliver a written report covering the compliance findings, any areas of elevated risk, and the specific steps needed to address them. Where we find calculation errors, we quantify the exposure. Where we identify reporting gaps, we outline the correction process. When the eligibility picture is ambiguous, we provide our assessment and the reasoning behind it. The goal is a workable plan to resolve what’s not compliant and confirm what is already sound. For clients with investors, lenders, or foreign stakeholders, the report can also serve a broader purpose: demonstrating that the company’s tax position, reporting, and regime eligibility have been reviewed in a manner usable beyond internal accounting.
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The situations that make a compliance review necessary
There’s no single trigger. These are the scenarios we encounter most often.
Business Has Grown Since Joining the Regime
A software company joined Moldova IT Park in 2020 with a clean, single-activity revenue structure. Since then, it has added a consulting line, taken on clients with different contract types, and expanded its team. Nobody has formally reviewed whether the revenue structure still satisfies the 70% threshold under the current methodology. We run the eligibility review, identify two months where the threshold was marginal, and confirm the company is within the allowed tolerance – with a recommendation for how to monitor it going forward.
Pre-Investment Due Diligence
An investor is considering acquiring a stake in a Moldova IT Park resident company. Before closing, they need confirmation that the target has correctly applied the 7% regime and that there are no hidden tax exposures that would complicate or inflate the deal. We conduct the compliance review as part of the due diligence process, delivering findings that the investor’s counsel can work with directly.
New Management Taking Over
A company’s founders step back and bring in a new management team. The incoming team wants an independent baseline: is the reporting correct, is the tax calculation correct, and are there any legacy compliance issues that need to be addressed? We provide the starting-point review that new management needs before assuming full responsibility for the regime.
Fulfilling the Annual Audit Obligation
All Moldova IT Park residents are contractually required to undergo an annual audit by a Moldovan-accredited firm. A resident company that previously handled this through a smaller accounting practice decides it wants the audit conducted with specific attention to the IT Park compliance dimensions – eligibility analysis, single tax accuracy, and reporting correctness – not just a general financial sign-off. We structure the engagement to cover both requirements.
What you get when you choose right
Legal and Financial Under One Mandate
An IT Park compliance review sits at the intersection of tax, corporate, and accounting law. Our legal and financial teams work together on the review, which matters when the findings require both a tax correction and a contract or reporting adjustment.
We Know the Regime in Detail
BULR has been advising IT Park residents since the regime’s early years. The eligibility methodology, the reporting requirements, the VAT treatment of export services, the annual audit obligation – we know where the gaps tend to appear, because we have seen them.
The Report is Built to Help
Our compliance review findings are written for the people who need to act on them: management, accountants, and, where relevant, investors or counterparty counsel. It’s not a ticked checkbox, nor is it a document that confirms everything is fine and then sits in a drawer; it’s honest about the risk picture and specific about the next steps.
We Speak Our Clients' Language
For international IT companies operating through a Moldovan entity, we understand what headquarters and foreign shareholders expect from a compliance report – and we deliver it in a format they can actually use.
What people ask before they commission a review
Is an annual audit actually mandatory for IT Park residents?
Yes. The Moldova IT Park administration requires all residents – regardless of company size, turnover, or number of employees – to undergo an annual audit by a Moldovan-accredited firm as part of their contractual obligations toward the park. This is not optional and not tied to any revenue threshold. It is a baseline requirement of maintaining resident status. Beyond fulfilling that obligation, a compliance-focused audit gives you substantive assurance about the accuracy of your 7% tax calculations and your ongoing eligibility, which a purely formal sign-off does not always provide.
What happens if a company's revenue from eligible activities falls below 70%?
A deviation from the 70% threshold is allowed in no more than 2 months of any calendar year. If the threshold is breached beyond that tolerance, the company risks losing its IT Park resident status and the right to apply the single tax regime. In that scenario, the company would need to recalculate its tax obligations under the general regime for the affected periods, which typically means significantly higher overall tax exposure. The practical value of tracking the threshold monthly rather than annually is that deviations are identified while there is still time to address the underlying revenue mix.
How is the 70% revenue threshold actually calculated in Moldova?
The calculation is defined by Moldova IT Park Administration Decision No. 1 and verified against Article 368(2) of the Tax Code. The ratio is calculated on a cumulative monthly basis from the beginning of the calendar year or from the beginning of the company's activity in the park, whichever is later – not on a point-in-time or annual basis. This methodology means that a strong month can partially offset a weaker one, but the cumulative picture needs to be tracked month by month. Many companies rely on their accountants to monitor this, but the methodology is specific enough that a dedicated review often surfaces discrepancies that routine bookkeeping misses.
What is the minimum single tax, and does it change?
The minimum single tax is set at 30% of the government's projected average monthly salary per employee, updated each year. In 2026, that figure is MDL 5,220 per employee per month. Companies must pay whichever is higher: 7% of their monthly sales revenue or the minimum amount multiplied by the number of employees. This matters most for companies with lower revenue per employee or fluctuating payroll – situations where the minimum floor can result in an effective tax higher than the 7% rate on revenue alone would imply.
Our company has both domestic and export clients. How does VAT work under the IT Park regime?
IT Park residency does not create a blanket VAT exemption. Services supplied to clients outside Moldova (export services) generally benefit from zero-rate VAT treatment with the right to deduct input VAT, and accumulated input VAT is refundable within 45 calendar days. Services supplied to clients within Moldova are subject to the standard VAT rules, including the turnover threshold of 1.5 million MDL for the preceding 12 months. Mixed client portfolios – especially where the same service is delivered to both domestic and international clients – require careful classification. This is one of the areas we pay particular attention to in a compliance review.
We are thinking about adding a new service line. How do we know if it will affect our eligibility?
You check it against the list of permitted activities in Article 8 of Law No. 77/2016 before you start generating revenue from it. Some expansions are clearly within scope – additional software development services, IT consulting, data processing. Others fall into territory that requires analysis: certain design activities, BPO functions, call center work for export (added to the eligible list in February 2024), and human resources services for international markets. If the new activity generates revenue that doesn’t qualify as eligible, it will affect your 70% calculation from the first month it appears in your revenue. We advise on this question as a standalone matter, not only as part of a full compliance audit.