{"id":1950,"date":"2026-05-01T08:58:25","date_gmt":"2026-05-01T08:58:25","guid":{"rendered":"https:\/\/bulr.com\/?p=1950"},"modified":"2026-05-15T14:37:51","modified_gmt":"2026-05-15T14:37:51","slug":"legal-checklist-2026-what-companies-in-moldova-should-review-at-the-beginning-of-the-year","status":"publish","type":"post","link":"https:\/\/bulr.com\/ro\/legal-checklist-2026-what-companies-in-moldova-should-review-at-the-beginning-of-the-year\/","title":{"rendered":"Legal Checklist 2026: Ce ar trebui s\u0103 revizuiasc\u0103 companiile din Moldova la \u00eenceputul anului"},"content":{"rendered":"

Preg\u0103ti\u021bi-v\u0103 afacerea pentru provoc\u0103rile juridice, fiscale, financiare \u0219i de reglementare din 2026.<\/em><\/p>\n\n\n\n

Mediul de reglementare din Republica Moldova evolueaz\u0103 mai rapid \u00een 2026 dec\u00e2t oric\u00e2nd \u00een ultimul deceniu. Pragurile TVA s-au modificat de dou\u0103 ori \u00een trei luni. Obligativitatea factur\u0103rii electronice B2B apare \u00een octombrie. La 23 august, noua lege privind protec\u021bia datelor cu caracter personal \u00eenlocuie\u0219te cadrul din 2011. Verificarea investi\u021biilor str\u0103ine este pe deplin opera\u021bional\u0103. Transparen\u021ba propriet\u0103\u021bii efective este pus\u0103 \u00een aplicare. Companiile care trateaz\u0103 conformitatea ca pe o cur\u0103\u021benie anual\u0103 \u00ee\u0219i vor petrece 2026 recuper\u00e2nd \u00eent\u00e2rzierile. Companiile care trec prin acest an \u00een mod sistematic nu o vor face.<\/p>\n\n\n\n

BULR - Brodsky Uskov Looper Reed & Partners<\/em> a preg\u0103tit aceast\u0103 list\u0103 de verificare pentru societ\u0103\u021bile care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een Moldova, inclusiv \u00eentreprinderile IT, structurile holding, societ\u0103\u021bile de investi\u021bii \u0219i comercian\u021bii interna\u021bionali. Aceasta acoper\u0103 ceea ce ar trebui s\u0103 fie revizuit, de ce este important \u0219i unde s-au schimbat normele.<\/p>\n\n\n\n

Corporate Governance and Internal Compliance<\/h2>\n\n\n\n

Documenta\u021bia corporativ\u0103 este funda\u021bia pe care se sprijin\u0103 toate celelalte. Atunci c\u00e2nd este incomplet\u0103 sau neactualizat\u0103, fiecare domeniu de conformitate adiacent devine mai greu de ap\u0103rat. Domeniile care conteaz\u0103 cel mai mult:<\/p>\n\n\n\n

    \n
  • Actul constitutiv \u0219i regulamentul intern<\/li>\n\n\n\n
  • Acordurile dintre ac\u021bionari \u0219i acordurile de vot - acum executorii \u00een mod explicit \u00een temeiul recentelor modific\u0103ri ale legisla\u021biei privind SRL-urile \u0219i societ\u0103\u021bile pe ac\u021biuni<\/li>\n\n\n\n
  • Atribu\u021biile consiliului de administra\u021bie \u0219i ale organului executiv<\/li>\n\n\n\n
  • \u00cenregistrarea propriet\u0103\u021bii efective (UBO) \u00een conformitate cu legisla\u021bia privind combaterea sp\u0103l\u0103rii banilor<\/li>\n\n\n\n
  • Adun\u0103rile anuale obligatorii ale ac\u021bionarilor - documentate \u0219i arhivate corespunz\u0103tor<\/li>\n<\/ul>\n\n\n\n

    Conformitatea trebuie confirmat\u0103 \u00een raport cu Legea nr. 1134\/1997 privind societ\u0103\u021bile pe ac\u021biuni sau cu Legea nr. 135\/2007 privind societ\u0103\u021bile cu r\u0103spundere limitat\u0103, \u00een func\u021bie de tipul de entitate. Divulg\u0103rile UBO trebuie s\u0103 fie actuale \u0219i coerente \u00een registrul Agen\u021biei pentru Servicii Publice \u0219i \u00een orice \u00eenregistr\u0103ri la nivel de grup.<\/p>\n\n\n\n

    De ce conteaz\u0103 acest lucru:<\/strong><\/em> \u00cen cazul \u00een care informa\u021biile UBO lipsesc sau sunt inconsecvente, Agen\u021bia pentru Servicii Publice va refuza \u00eenregistrarea modific\u0103rilor corporative ulterioare - \u00eenghe\u021b\u00e2nd efectiv capacitatea persoanei juridice de a-\u0219i modifica structura p\u00e2n\u0103 c\u00e2nd informa\u021biile sunt corectate.<\/p>\n\n\n\n

    Financial Reporting and Audit Readiness<\/h2>\n\n\n\n

    Auditul obligatoriu \u00een temeiul Legii nr. 271\/2017 se aplic\u0103 entit\u0103\u021bilor de interes public (b\u0103nci, societ\u0103\u021bi de asigur\u0103ri, fonduri de investi\u021bii, societ\u0103\u021bi cotate), entit\u0103\u021bilor mijlocii \u0219i mari \u00een func\u021bie de criteriile de m\u0103rime \u0219i entit\u0103\u021bilor care \u00eentocmesc situa\u021bii financiare consolidate. Standardele sunt Standardele interna\u021bionale de audit aprobate de Ministerul Finan\u021belor.<\/p>\n\n\n\n

    Actualizare important\u0103 privind pragurile de m\u0103rime a \u00eentreprinderilor.<\/em> Ministerul Finan\u021belor a prezentat proiectul de modificare a Legii nr. 287\/2017 privind contabilitatea \u0219i raportarea financiar\u0103, care transpune Directiva UE 2023\/2775. Noile praguri sunt programate s\u0103 intre \u00een vigoare la 1 ianuarie 2027:<\/p>\n\n\n\n

      \n
    • Micro\u00eentreprinderi:<\/strong> active de p\u00e2n\u0103 la 8,5 milioane lei (\u00een prezent 5,6 milioane lei), cifr\u0103 de afaceri de p\u00e2n\u0103 la 17 milioane lei (\u00een prezent 11,2 milioane lei)<\/li>\n\n\n\n
    • Companii mici:<\/strong> active de p\u00e2n\u0103 la 95 milioane lei (\u00een prezent 63,6 milioane lei), cifr\u0103 de afaceri de p\u00e2n\u0103 la 190 milioane lei (\u00een prezent 127,2 milioane lei)<\/li>\n\n\n\n
    • Companii mijlocii:<\/strong> active de p\u00e2n\u0103 la 480 milioane lei (\u00een prezent 318 milioane lei), cifr\u0103 de afaceri de p\u00e2n\u0103 la 960 milioane lei (\u00een prezent 636 milioane lei)<\/li>\n<\/ul>\n\n\n\n

      Efectul practic este c\u0103 mai multe societ\u0103\u021bi se vor califica pentru raportarea financiar\u0103 simplificat\u0103, reduc\u00e2nd costurile de conformitate pentru entit\u0103\u021bile care trec \u00eentr-o categorie inferioar\u0103. Pentru raportarea din 2026, se aplic\u0103 \u00een continuare pragurile actuale.<\/em><\/p>\n\n\n\n

      Dincolo de chestiunea pragului, metodologia contabil\u0103 ar trebui revizuit\u0103 \u00een ceea ce prive\u0219te recunoa\u0219terea veniturilor (\u00een special pentru SaaS, abonamente, platforme \u0219i acorduri escrow), documenta\u021bia privind tranzac\u021biile \u00eentre companii, calcularea impozitelor am\u00e2nate, capitalizarea costurilor de dezvoltare \u0219i raportarea parcului IT, dup\u0103 caz.<\/p>\n\n\n\n

      Legal Audit of Contracts and Commercial Documentation<\/h2>\n\n\n\n

      Portofoliile de contracte acumuleaz\u0103 puncte slabe \u00een timp - \u0219abloane mo\u0219tenite, modific\u0103ri ad hoc, clauze care aveau sens pentru o contrapartid\u0103, dar care sunt reutilizate pentru zece. O revizuire anual\u0103 sistematic\u0103 scoate la suprafa\u021b\u0103 ceea ce o inspec\u021bie sau un litigiu ar scoate altfel la suprafa\u021b\u0103.<\/p>\n\n\n\n

      Acordurile care necesit\u0103 cea mai atent\u0103 analiz\u0103:<\/p>\n\n\n\n

        \n
      • Acorduri de servicii pentru clien\u021bi \u0219i SLA-uri<\/li>\n\n\n\n
      • Acorduri cu furnizorii \u0219i contractan\u021bii<\/li>\n\n\n\n
      • Acorduri de licen\u021biere de software \u0219i de transfer de tehnologie<\/li>\n\n\n\n
      • NDA \u0219i dispozi\u021bii privind confiden\u021bialitatea<\/li>\n\n\n\n
      • Acorduri de prelucrare a datelor (DPA) - a se vedea sec\u021biunea 7 privind noua lege privind protec\u021bia datelor<\/li>\n<\/ul>\n\n\n\n

        Problemele recurente sunt cunoscute: obliga\u021bii de performan\u021b\u0103 vagi, alocarea dezechilibrat\u0103 a riscurilor, clauze incomplete de r\u0103spundere \u0219i desp\u0103gubire \u0219i expunerea la contrap\u0103r\u021bi care nu pl\u0103tesc. Noua problem\u0103 \u00een 2026 este c\u0103 clauzele DPA din majoritatea contractelor existente nu reflect\u0103 cerin\u021bele Legii nr. 195\/2024 - iar legea intr\u0103 \u00een vigoare la 23 august.<\/p>\n\n\n\n

        Pentru acordurile transfrontaliere \u0219i tehnologice, alte domenii de revizuire includ clauzele privind alegerea legii \u0219i a jurisdic\u021biei, mecanismele de transfer al datelor cu caracter personal (\u00een special pentru transferurile \u00een afara SEE \u0219i a listei de adecvare aprobate de Moldova) \u0219i structurile de acordare a licen\u021belor software pentru distribu\u021bia interna\u021bional\u0103.<\/p>\n\n\n\n

        Regulatory Risks and Sector Compliance<\/h2>\n\n\n\n

        Optimizarea conformit\u0103\u021bii parcului IT. Impozitul unificat 7% pe cifra de afaceri r\u0103m\u00e2ne piatra de temelie a regimului, \u00eens\u0103 cerin\u021bele privind documenta\u021bia au devenit mai stricte. Domenii prioritare pentru 2026:<\/p>\n\n\n\n

          \n
        • Clasificarea precis\u0103 a activit\u0103\u021bilor \u00een conformitate cu codurile NACE eligibile<\/li>\n\n\n\n
        • Conformitatea structurii salariilor cu nivelul minim al impozitului pe salariat (legat de salariul mediu pe economie)<\/li>\n\n\n\n
        • Rapoarte trimestriale \u0219i anuale prezentate la timp<\/li>\n\n\n\n
        • Documenta\u021bia privind pre\u021burile de transfer pentru exporturile de servicii IT peste pragul de 20 de milioane de lei<\/li>\n<\/ul>\n\n\n\n

          Neconformitatea poate declan\u0219a revizuirea statutului de rezident, reevaluarea fiscal\u0103 retroactiv\u0103 \u0219i pierderea beneficiilor - rezultate care necesit\u0103 mult mai mult timp pentru remediere dec\u00e2t pentru prevenire.<\/p>\n\n\n\n

          Actualiz\u0103ri specifice sectorului.<\/strong> Cerin\u021bele de acordare a licen\u021belor pentru platformele de jocuri de noroc \u0219i platformele bazate pe abilit\u0103\u021bi continu\u0103 s\u0103 evolueze. Serviciile financiare se confrunt\u0103 cu obliga\u021bii AML\/KYC consolidate \u00een temeiul Legii 66\/2023 \u0219i cu armonizarea continu\u0103 cu directivele UE. Moldova nu recunoa\u0219te criptomonedele ca mijloc legal de plat\u0103, iar anumite servicii de active virtuale r\u0103m\u00e2n restric\u021bionate. S\u0103n\u0103tatea \u0219i alte sectoare licen\u021biate sunt afectate de armonizarea standardelor tehnice \u0219i a certific\u0103rii la nivelul UE.<\/p>\n\n\n\n

          Entit\u0103\u021bile licen\u021biate ar trebui s\u0103 efectueze un audit de conformitate cu reglement\u0103rile \u00eenainte de etapele de aderare la UE, \u00een special \u00een cazul \u00een care activit\u0103\u021bile intr\u0103 sub inciden\u021ba Legii 174\/2021 privind verificarea investi\u021biilor str\u0103ine directe (a se vedea sec\u021biunea 9).<\/p>\n\n\n\n

          Tax Positioning and Strategic Optimization<\/h2>\n\n\n\n

          Fiscalitatea este domeniul \u00een care 2026 aduce cele mai concrete schimb\u0103ri. Domeniile de interes obligatoriu:<\/p>\n\n\n\n

            \n
          • Respectarea TVA<\/strong> - pragul a trecut de la 1,2 milioane lei la 1,5 milioane lei (1 ianuarie 2026) \u0219i apoi la 1,7 milioane lei (1 martie 2026) \u00een temeiul Legii 318<\/li>\n\n\n\n
          • Preg\u0103tirea e-Factura<\/strong> - obligatorie pentru categoriile de contribuabili B2B desemnate \u00eencep\u00e2nd cu 1 octombrie 2026, cu o faz\u0103 pilot care se desf\u0103\u0219oar\u0103 mai devreme \u00een cursul anului<\/li>\n\n\n\n
          • Pre\u021burile de transfer<\/strong> - Documenta\u021bie aliniat\u0103 OCDE pentru tranzac\u021biile de peste 20 de milioane de lei; dosarul pre\u021burilor de transfer depus \u00een termen de 120 de zile de la solicitarea Serviciului Fiscal de Stat \u00een temeiul Legii 187\/2025<\/li>\n\n\n\n
          • Impozit re\u021binut la surs\u0103<\/strong> - aplicarea tratatului \u0219i verificarea beneficiarului efectiv<\/li>\n\n\n\n
          • Regimul \u00eentreprinderilor mici<\/strong> - prag aliniat la 1,7 milioane de lei (1 martie 2026); impozitul pe venit zero prelungit p\u00e2n\u0103 \u00een anul fiscal 2026 pentru IMM-urile eligibile<\/li>\n<\/ul>\n\n\n\n

            Dincolo de conformitate, dou\u0103 instrumente strategice merit\u0103 aten\u021bie. Acordurile prealabile de stabilire a pre\u021burilor (APA), disponibile de la 1 ianuarie 2025, cu norme de punere \u00een aplicare \u00een Ordinul nr. 21 din martie 2025, ofer\u0103 certitudine proactiv\u0103 grupurilor care presteaz\u0103 servicii \u00eentre companii, acord\u0103 licen\u021be de proprietate intelectual\u0103 sau finan\u021beaz\u0103 fluxuri. \u00cenregistrarea voluntar\u0103 \u00een scopuri de TVA sub pragul obligatoriu poate fi avantajoas\u0103 pentru opera\u021biunile B2B, \u00een special pentru cele care export\u0103 servicii.<\/p>\n\n\n\n

            Principiul este consecvent:<\/strong><\/em> identificarea timpurie a riscului fiscal reduce expunerea la sanc\u021biuni \u0219i costurile de audit. Conformarea reactiv\u0103 este cea mai costisitoare.<\/p>\n\n\n\n

            Labor Relations and Immigration<\/h2>\n\n\n\n

            Conformitatea cu legisla\u021bia muncii acoper\u0103 aspectele evidente - acorduri aliniate la dispozi\u021biile actuale ale Codului muncii, clasificarea corect\u0103 a angaja\u021bilor \u00een raport cu contractan\u021bii independen\u021bi, politici de resurse umane care rezist\u0103 inspec\u021biilor \u0219i contribu\u021bii legale prin CNAS \u0219i CNAM. Domeniile care genereaz\u0103 cel mai adesea constat\u0103ri sunt clasificarea eronat\u0103 a contractan\u021bilor \u0219i documenta\u021bia incomplet\u0103 a accept\u0103rii politicilor.<\/p>\n\n\n\n

            Pentru angaja\u021bii str\u0103ini \u0219i personalul de conducere, conformitatea \u00een materie de imigra\u021bie necesit\u0103 aten\u021bie la procedurile de valabilitate \u0219i re\u00eennoire a permisului de \u0219edere, la conformitatea autoriza\u021biei de munc\u0103 \u0219i la \u00eenregistr\u0103rile obligatorii la Agen\u021bia pentru Servicii Publice \u0219i la Biroul pentru Migra\u021bie \u0219i Azil. Nerespectarea normelor implic\u0103 r\u0103spundere administrativ\u0103, perturb\u0103ri opera\u021bionale \u0219i - pentru angaja\u021bii str\u0103ini - riscul de a pierde statutul de rezident.<\/p>\n\n\n\n

            Intellectual Property and Data Protection<\/h2>\n\n\n\n

            Pentru companiile din domeniul tehnologiei, proprietatea intelectual\u0103 este, de obicei, principala categorie de active. Portofoliile de brevete, protec\u021bia m\u0103rcilor comerciale (inclusiv \u00eenregistr\u0103rile \u00een Sistemul Madrid), drepturile de autor pentru software \u0219i con\u021binut, precum \u0219i clauzele de cesiune a propriet\u0103\u021bii intelectuale din contractele de munc\u0103 necesit\u0103 toate o revizuire periodic\u0103. Ambiguitatea privind dreptul de proprietate introdus\u0103 \u00een documenta\u021bia ini\u021bial\u0103 este cea mai frecvent\u0103 - \u0219i cea mai d\u0103un\u0103toare - lacun\u0103 care apare \u00een procesul de due diligence.<\/p>\n\n\n\n

            Protec\u021bia datelor - evenimentul central de conformitate 2026.<\/strong><\/em><\/p>\n\n\n\n

            Legea nr. 195\/2024 privind protec\u021bia datelor cu caracter personal intr\u0103 \u00een vigoare la 23 august 2026, transpun\u00e2nd integral GDPR (Regulamentul UE 2016\/679) \u0219i \u00eenlocuind Legea 133\/2011. Companiile ar trebui s\u0103 finalizeze urm\u0103toarele \u00eenainte de acea dat\u0103:<\/p>\n\n\n\n

              \n
            • Actualizarea politicilor de confiden\u021bialitate pentru a reflecta noul cadru, inclusiv drepturile extinse ale persoanelor vizate - acces, rectificare, \u0219tergere, portabilitate, opozi\u021bie<\/li>\n\n\n\n
            • Revizuirea acordurilor de prelucrare a datelor la standarde echivalente GDPR<\/li>\n\n\n\n
            • punerea \u00een aplicare a procedurilor de notificare a \u00eenc\u0103lc\u0103rii securit\u0103\u021bii datelor - noua lege include \u00een mod expres conceptul de \u00eenc\u0103lcare a securit\u0103\u021bii datelor cu caracter personal<\/li>\n\n\n\n
            • Cartografierea fluxurilor transfrontaliere de date \u0219i verificarea mecanismelor de transfer pentru jurisdic\u021biile non-SEE, non-adecvate (se aplic\u0103 SCC moldovene\u0219ti)<\/li>\n\n\n\n
            • Efectuarea de evalu\u0103ri ale impactului asupra protec\u021biei datelor (DPIA) pentru prelucrarea cu risc ridicat<\/li>\n\n\n\n
            • Desemnarea unui responsabil cu protec\u021bia datelor, dup\u0103 caz<\/li>\n\n\n\n
            • Men\u021binerea unei eviden\u021be a activit\u0103\u021bilor de prelucrare (RoPA)<\/li>\n<\/ul>\n\n\n\n

              Legea se aplic\u0103 extrateritorial<\/em>: companiile f\u0103r\u0103 un sediu \u00een Moldova care ofer\u0103 bunuri sau servicii persoanelor fizice din Moldova sau monitorizeaz\u0103 comportamentul acestora intr\u0103 \u00een domeniul de aplicare. Sanc\u021biunile pot ajunge p\u00e2n\u0103 la 4% din cifra de afaceri anual\u0103 - ceea ce plaseaz\u0103 aplicarea legisla\u021biei moldovene\u0219ti privind protec\u021bia datelor la acela\u0219i nivel cu statele membre ale UE.<\/p>\n\n\n\n

              Dispute Prevention and Strategic Risk Management<\/h2>\n\n\n\n

              Cele mai multe litigii sunt vizibile cu c\u00e2teva luni \u00eenainte de a escalada. Ambiguitatea contractual\u0103, notificarea f\u0103r\u0103 r\u0103spuns, obliga\u021bia de performan\u021b\u0103 pe care nimeni nu o urm\u0103re\u0219te - toate acestea sunt la vedere, dac\u0103 cineva se uit\u0103. Evaluarea proactiv\u0103 a riscurilor \u00eenseamn\u0103 examinarea clauzelor problematice, a obliga\u021biilor contestate, a mecanismelor slabe de solu\u021bionare a litigiilor \u0219i a dificult\u0103\u021bilor transfrontaliere de punere \u00een aplicare \u00eenainte ca acestea s\u0103 devin\u0103 chestiuni active.<\/p>\n\n\n\n

              Pentru clauzele de arbitraj, \u00eentrebarea este dac\u0103 acestea sunt aplicabile \u00een temeiul Conven\u021biei de la New York \u0219i dac\u0103 sediul ales \u0219i normele procedurale produc de fapt rezultate eficiente. \u00cen ceea ce prive\u0219te clauzele de competen\u021b\u0103, compatibilitatea cu cadrele de punere \u00een aplicare ale UE devine din ce \u00een ce mai important\u0103 pe m\u0103sur\u0103 ce comer\u021bul transfrontalier cre\u0219te. Pentru rela\u021biile comerciale care merit\u0103 p\u0103strate, medierea \u0219i protocoalele de negociere structurat\u0103 ofer\u0103 adesea rezultate mai bune dec\u00e2t litigiile - \u0219i costuri semnificativ mai mici.<\/p>\n\n\n\n

              Beneficiu strategic:<\/strong><\/em> prevenirea eficient\u0103 a litigiilor reduce costurile juridice \u0219i \u00eembun\u0103t\u0103\u021be\u0219te predictibilitatea opera\u021bional\u0103. O valoare deosebit\u0103 \u00een 2026, c\u00e2nd capacitatea juridic\u0103 este absorbit\u0103 de activitatea de conformitate.<\/p>\n\n\n\n

              Investment and M&A Transaction Readiness<\/h2>\n\n\n\n

              \u00cenainte de a mobiliza investi\u021bii sau de a efectua fuziuni \u0219i achizi\u021bii, societ\u0103\u021bile trebuie s\u0103 fie preg\u0103tite pentru tranzac\u021bii: s\u0103 finalizeze o Due Diligence juridic\u0103 cuprinz\u0103toare, s\u0103 organizeze arhiva documenta\u021biei corporative, s\u0103 verifice structura capitalului, s\u0103 confirme transparen\u021ba UBO, s\u0103 documenteze conformitatea cu reglement\u0103rile \u0219i s\u0103 documenteze practicile ESG\/sustenabilitate ca parte a preg\u0103tirii investitorilor (o a\u0219teptare a pie\u021bei, care nu este \u00eenc\u0103 o obliga\u021bie legal\u0103 \u00een Moldova).<\/p>\n\n\n\n

              Verificarea investi\u021biilor str\u0103ine - opera\u021bional\u0103 din iulie 2025.<\/strong><\/em><\/p>\n\n\n\n

              Legea nr. 174\/2021 stabile\u0219te un screening preinvesti\u021bional obligatoriu pentru tranzac\u021biile din sectoarele importante pentru securitatea statului, transpun\u00e2nd Regulamentul UE 2019\/452. Consiliul de screening a devenit opera\u021bional \u00een iulie 2025, fiind administrat prin intermediul Agen\u021biei pentru Servicii Publice.<\/p>\n\n\n\n

              Sectoarele acoperite includ energia (electricitate, gaze naturale, produse petroliere), infrastructura de transport \u0219i industria aerospa\u021bial\u0103, apa \u0219i canalizarea, ap\u0103rarea \u0219i armele, infrastructura electoral\u0103, gestionarea de\u0219eurilor radioactive, anumite activit\u0103\u021bi \u00een domeniul tehnologiei informa\u021biei \u0219i serviciile hidrometeorologice \u0219i geofizice.<\/p>\n\n\n\n

              Nuan\u021ba critic\u0103:<\/strong><\/em> legea se aplic\u0103 \u00een func\u021bie de clasificarea activit\u0103\u021bilor conform codului NACE, nu de m\u0103rimea tranzac\u021biei. Societ\u0103\u021bile care enumer\u0103 activit\u0103\u021bile vizate \u00een statutul lor pot avea nevoie de aprobare chiar dac\u0103 aceste activit\u0103\u021bi nu sunt desf\u0103\u0219urate \u00een mod activ. Nu exist\u0103 un prag financiar minim \u00een cadrul sectoarelor vizate.<\/p>\n\n\n\n

              Pentru investitori \u0219i achizitori, aceasta \u00eenseamn\u0103 trei pa\u0219i practici:<\/p>\n\n\n\n

                \n
              • Identifica\u021bi din timp dac\u0103 activit\u0103\u021bile societ\u0103\u021bii-\u021bint\u0103 declan\u0219eaz\u0103 depistarea<\/li>\n\n\n\n
              • Lua\u021bi \u00een considerare modificarea cartei pentru a elimina activit\u0103\u021bile acoperite neutilizate<\/li>\n\n\n\n
              • S\u0103 ia \u00een considerare termenele de aprobare \u00een calendarul tranzac\u021biilor<\/li>\n<\/ul>\n\n\n\n

                Strategic Planning for 2026<\/h2>\n\n\n\n

                Anul se \u00eemparte \u00een mod natural \u00een patru fluxuri de planificare.<\/p>\n\n\n\n

                Guvernan\u021ba corporativ\u0103 \u0219i raportarea<\/strong> - actualizarea rezolu\u021biilor consiliului de administra\u021bie \u0219i a proceselor-verbale ale societ\u0103\u021bii, reconcilierea registrelor ac\u021bionarilor, finalizarea tuturor \u00eenregistr\u0103rilor la Agen\u021bia pentru Servicii Publice, confirmarea exactit\u0103\u021bii registrului UBO, evaluarea obliga\u021biilor de audit \u00een conformitate cu pragurile actuale (noile praguri se aplic\u0103 de la 1 ianuarie 2027) \u0219i alinierea politicilor contabile la IFRS \u00een cazul \u00een care este necesar\u0103 raportarea interna\u021bional\u0103.<\/p>\n\n\n\n

                Modernizarea portofoliului de contracte<\/strong> - actualizarea principalelor acorduri comerciale, standardizarea clauzelor privind protec\u021bia datelor \u00eenainte de 23 august 2026 \u0219i revizuirea arhitecturii de conformitate transfrontalier\u0103.<\/p>\n\n\n\n

                Fiscalitate \u0219i infrastructur\u0103 digital\u0103<\/strong> - Integrarea e-Factura \u00eenainte de 1 octombrie 2026, calendarul \u00eenregistr\u0103rii TVA revizuit \u00een func\u021bie de cifra de afaceri, documenta\u021bia privind pre\u021burile de transfer preg\u0103tit\u0103 pentru cereri neprogramate.<\/p>\n\n\n\n

                Pozi\u021bionarea investi\u021biilor str\u0103ine<\/strong> - clasificarea activit\u0103\u021bilor revizuit\u0103 \u00een temeiul Legii 174\/2021, carta aliniat\u0103 la domeniul de activitate vizat.<\/p>\n\n\n\n

                BULR 2026 Serviciul de analiz\u0103 juridic\u0103 \u0219i financiar\u0103<\/h2>\n\n\n\n

                BULR - Brodsky Uskov Looper Reed & Partners<\/em> ofer\u0103 servicii anuale cuprinz\u0103toare de analiz\u0103 juridic\u0103 \u0219i financiar\u0103 care acoper\u0103:<\/p>\n\n\n\n

                  \n
                • Due Diligence juridic\u0103 \u0219i auditul documenta\u021biei corporative<\/li>\n\n\n\n
                • Optimizarea fiscal\u0103 \u0219i respectarea pre\u021burilor de transfer<\/li>\n\n\n\n
                • Revizuirea portofoliului de contracte, inclusiv alinierea la protec\u021bia datelor<\/li>\n\n\n\n
                • Evaluarea guvernan\u021bei corporative \u0219i reconcilierea UBO<\/li>\n\n\n\n
                • Analiza conformit\u0103\u021bii cu reglement\u0103rile pentru IT Park, servicii financiare, jocuri de noroc \u0219i sectoare licen\u021biate<\/li>\n\n\n\n
                • Evaluarea prealabil\u0103 a investi\u021biilor str\u0103ine \u00een temeiul Legii 174\/2021<\/li>\n\n\n\n
                • Preg\u0103tirea privind protec\u021bia datelor pentru Legea 195\/2024<\/li>\n\n\n\n
                • Sprijin pentru preg\u0103tirea \u0219i executarea tranzac\u021biilor de fuziuni \u0219i achizi\u021bii<\/li>\n<\/ul>\n\n\n\n

                  Practica noastr\u0103 integrat\u0103 \u00eenseamn\u0103 c\u0103 problemele fiscale, contabile, corporative \u0219i juridice se deplaseaz\u0103 \u00een cadrul firmei mai degrab\u0103 dec\u00e2t \u00eentre furnizori. Modific\u0103rile din 2026 afecteaz\u0103 fiecare dintre aceste domenii, iar r\u0103spunsurile trebuie s\u0103 fie coordonate, nu asamblate.<\/p>\n\n\n\n

                  Contacta\u021bi echipa noastr\u0103 pentru a programa o analiz\u0103 juridic\u0103 personalizat\u0103 \u0219i pentru a v\u0103 pozi\u021biona afacerea pentru ceea ce aduce anul 2026.<\/p>","protected":false},"excerpt":{"rendered":"

                  BULR \u2014 Brodsky Uskov Looper Reed & Partners has prepared a Legal Checklist 2026 tailored for companies operating in the Republic of Moldova, including IT businesses, holding structures, investment companies, and international traders.<\/p>","protected":false},"author":5,"featured_media":1909,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-1950","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consulting"],"yoast_head":"\nLegal Checklist 2026: What Companies in Moldova Should Review at the Beginning of the Year - Bulr<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bulr.com\/ro\/legal-checklist-2026-what-companies-in-moldova-should-review-at-the-beginning-of-the-year\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legal Checklist 2026: What Companies in Moldova Should Review at the Beginning of the Year - 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