{"id":1965,"date":"2026-05-01T09:10:29","date_gmt":"2026-05-01T09:10:29","guid":{"rendered":"https:\/\/bulr.com\/?p=1965"},"modified":"2026-05-15T08:04:41","modified_gmt":"2026-05-15T08:04:41","slug":"tax-benefits-for-it-companies-in-moldova","status":"publish","type":"post","link":"https:\/\/bulr.com\/ro\/tax-benefits-for-it-companies-in-moldova\/","title":{"rendered":"Beneficii fiscale pentru companiile IT din Moldova: Un ghid 2026 pentru regimul parcurilor IT"},"content":{"rendered":"

Parcul IT din Moldova unific\u0103 majoritatea impozitelor pe care o companie de tehnologie le-ar pl\u0103ti \u00een mod normal \u00eentr-o singur\u0103 rat\u0103 de 7% pe cifra de afaceri. Iat\u0103 ce se va ob\u021bine de fapt \u00een 2026 - ce acoper\u0103, c\u00e2nd func\u021bioneaz\u0103 \u0219i cum arat\u0103 cifrele.<\/em><\/p>\n\n\n\n

Parcul Tehnologic de Inovare din Moldova (MITP) a fost conceput \u00een jurul unei singure propuneri: \u00eenlocuirea structurii fiscale moldovene\u0219ti stratificate pentru companiile IT cu o singur\u0103 rat\u0103, pe o singur\u0103 baz\u0103, pl\u0103tit\u0103 lunar<\/strong>. La \u0219apte ani de la lansare, parcul g\u0103zduie\u0219te 2 725 de companii rezidente din 44 de \u021b\u0103ri<\/strong> angajarea aproape de 26,000 speciali\u0219ti<\/strong>, iar cifra de afaceri agregat\u0103 a trecut 1 miliard USD \u00een 2025<\/strong>. Cre\u0219terea este real\u0103 \u0219i este determinat\u0103 \u00een primul r\u00e2nd de economia fiscal\u0103 a regimului.<\/p>\n\n\n\n

Dar regimul nu este universal favorabil. Pentru unele societ\u0103\u021bi, cota de 7% reprezint\u0103 o reducere cu 40-50% a sarcinii fiscale totale. Pentru altele - \u00een special \u00eentreprinderile aflate la \u00eenceput de drum, cu angaja\u021bi, dar venituri limitate - poate fi mai costisitoare dec\u00e2t regimul standard. Mai important dec\u00e2t orice compara\u021bie general\u0103 este s\u0103 \u00een\u021belege\u021bi de ce parte a acestei linii se afl\u0103 afacerea dumneavoastr\u0103.<\/p>\n\n\n\n

Acest ghid se concentreaz\u0103 pe mecanismul fiscal real: ce \u00eenlocuie\u0219te impozitul unificat, cum se calculeaz\u0103 acesta \u00een conformitate cu cifrele 2026 \u0219i de unde provin economiile.<\/p>\n\n\n\n

BULR - Brodsky Uskov Looper Reed & Partners<\/em> este un partener oficial al Moldova IT Park<\/strong> \u0219i consiliaz\u0103 companiile IT cu privire la selectarea regimului, \u00eenregistrarea \u0219i respectarea permanent\u0103 a obliga\u021biilor fiscale.<\/p>\n\n\n\n

Ce \u00eenlocuie\u0219te impozitul unificat 7%<\/strong><\/h2>\n\n\n\n

Impozitul unificat este structurat ca un tax\u0103 unic\u0103 7% pe cifra de afaceri lunar\u0103 (f\u0103r\u0103 TVA)<\/strong>. \u00cen schimbul acestei pl\u0103\u021bi unice, societatea rezident\u0103 este scutit\u0103 de:<\/p>\n\n\n\n

    \n
  • Impozitul pe profit<\/strong> (rata standard: 12% pe profit)<\/li>\n\n\n\n
  • Impozitul pe venitul persoanelor fizice<\/strong> pentru angaja\u021bi (tarif standard: 12% flat)<\/li>\n\n\n\n
  • Contribu\u021bii de asigur\u0103ri sociale<\/strong> (CNAS - rata standard: 24% numai pentru angajator \u00een sectorul privat de la reforma din 2021)<\/li>\n\n\n\n
  • Contribu\u021bii la asigur\u0103rile de s\u0103n\u0103tate<\/strong> (CNAM - tarif standard: 9%, numai pentru angaja\u021bi)<\/li>\n\n\n\n
  • Taxe locale<\/strong><\/li>\n\n\n\n
  • Impozitul pe bunurile imobiliare<\/strong><\/li>\n\n\n\n
  • Taxa de drum<\/strong> pentru vehiculele \u00eenmatriculate la societ\u0103\u021bi<\/li>\n<\/ul>\n\n\n\n

    TVA, accizele \u0219i taxele vamale r\u0103m\u00e2n separate \u0219i urmeaz\u0103 normele moldovene\u0219ti standard.<\/p>\n\n\n\n

    Simplificarea conteaz\u0103 la fel de mult ca \u0219i rata principal\u0103. O societate IT cu regim standard depune declara\u021bii separate la Serviciul Fiscal de Stat (impozit pe profit, TVA, re\u021binere la surs\u0103), CNAS (contribu\u021bii sociale) \u0219i CNAM (contribu\u021bii de s\u0103n\u0103tate) - fiecare cu propriile formulare, termene limit\u0103 \u0219i reconcilieri. Un rezident al parcului IT depune o declara\u021bie lunar\u0103 privind impozitul unificat<\/strong>, p\u00e2n\u0103 la data de 25 a lunii urm\u0103toare, reconcilierea anual\u0103 fiind efectuat\u0103 prin intermediul auditului obligatoriu.<\/p>\n\n\n\n

    Cum func\u021bioneaz\u0103 de fapt calculul \u00een 2026<\/strong><\/h2>\n\n\n\n

    Impozitul unificat se calculeaz\u0103 ca mai mare<\/strong> a dou\u0103 figuri:<\/p>\n\n\n\n

      \n
    • 7% din cifra de afaceri lunar\u0103<\/strong> (f\u0103r\u0103 TVA), sau<\/li>\n\n\n\n
    • 5,220 MDL pe angajat pe lun\u0103<\/strong> - minimul pe salariat, stabilit la 30% din salariul mediu prognozat \u00een economie (17 400 de lei pentru 2026)<\/li>\n<\/ul>\n\n\n\n

      Aceast\u0103 structur\u0103 dubl\u0103 este deliberat\u0103. Rata de 7% se aplic\u0103 atunci c\u00e2nd societatea genereaz\u0103 suficiente venituri pe angajat pentru ca procentul de calcul s\u0103 fie mai mare dec\u00e2t minimul. Nivelul minim intervine atunci c\u00e2nd venitul pe angajat este sc\u0103zut - \u00eempiedic\u00e2nd companiile s\u0103 p\u0103streze angaja\u021bi \u00een contabilitate \u0219i s\u0103 pl\u0103teasc\u0103 un impozit aproape zero.<\/p>\n\n\n\n

      Pragul de rentabilitate se situeaz\u0103 la aproximativ 74.500 MDL \u00een venituri lunare per angajat<\/strong> (5,220 \u00f7 0.07). Peste aceast\u0103 valoare, se aplic\u0103 calculul 7%. Sub acest prag, se aplic\u0103 minimul pe angajat.<\/p>\n\n\n\n

      Trei scenarii la cifrele din 2026 concretizeaz\u0103 acest lucru:<\/p>\n\n\n\n

      Scenariul A - Venituri ridicate per angajat.<\/strong> O companie de software cu 5 angaja\u021bi care genereaz\u0103 venituri lunare de 600.000 lei. 7% din venituri = MDL 42,000<\/strong>. Minim per angajat = 5 \u00d7 5,220 MDL = 26,100 MDL. Calculul 7% este mai mare; societatea pl\u0103te\u0219te MDL 42,000<\/strong>. Rata efectiv\u0103 de impozitare: 7%, conform proiectului.<\/p>\n\n\n\n

      Scenariul B - Venituri sc\u0103zute per angajat.<\/strong> O companie cu 5 angaja\u021bi, dar cu venituri lunare de numai 200.000 lei. 7% din venituri = 14.000 MDL. Minim pe salariat = 5 \u00d7 5.220 lei = MDL 26,100<\/strong>. Minimul este mai mare; compania pl\u0103te\u0219te MDL 26,100<\/strong>. Rata efectiv\u0103 de impozitare: 13% - aproape dubl\u0103 fa\u021b\u0103 de rata principal\u0103.<\/p>\n\n\n\n

      Scenariul C - Pre-revenire cu angaja\u021bi.<\/strong> Un start-up cu 3 angaja\u021bi \u0219i zero venituri \u00eentr-o anumit\u0103 lun\u0103. 7% de venituri = 0 MDL. Minim pe angajat = 3 \u00d7 5 220 MDL = MDL 15,660<\/strong>. Compania pl\u0103te\u0219te MDL 15,660<\/strong>. Minimul devine un cost fix, indiferent de performan\u021ba afacerii.<\/p>\n\n\n\n

      Modelul este consecvent: regimul recompenseaz\u0103 eficien\u021ba veniturilor pe angajat<\/strong>. Societ\u0103\u021bile care genereaz\u0103 venituri lunare pe angajat de peste ~3 600 EUR au ca sarcin\u0103 efectiv\u0103 rata de 7%. Societ\u0103\u021bile care se situeaz\u0103 sub acest nivel \u00eenregistreaz\u0103 rate efective care urc\u0103 spre 10-15% \u0219i peste.<\/p>\n\n\n\n

      Cum se compar\u0103 cu regimul standard<\/strong><\/h2>\n\n\n\n

      Pentru a face compara\u021bia mai concret\u0103, lua\u021bi \u00een considerare aceea\u0219i companie de software \u00een ambele regimuri.<\/p>\n\n\n\n

      Regim SRL standard, cifre 2026:<\/strong><\/p>\n\n\n\n

      O companie pl\u0103te\u0219te salarii brute de MDL 30,000\/lun\u0103 pentru fiecare dintre cei 5 angaja\u021bi (tipic pentru dezvoltatorii de nivel mediu din Moldova). Ciclul complet de salarizare:<\/p>\n\n\n\n

        \n
      • Contribu\u021bia angajatorului la CNAS: 24% \u00d7 30 000 MDL = 7 200 MDL per angajat<\/li>\n\n\n\n
      • CNAM a angajatului (re\u021binut\u0103 din brut): 9% \u00d7 30 000 MDL = 2 700 MDL<\/li>\n\n\n\n
      • Impozitul pe venitul persoanelor fizice (12% pe baza impozabil\u0103 dup\u0103 CNAM \u0219i indemniza\u021bia personal\u0103): aproximativ 3.100 de lei<\/li>\n\n\n\n
      • Salariu net primit: aproximativ 24 200 de lei<\/li>\n<\/ul>\n\n\n\n

        Cost total pentru angajator per angajat (brut + CNAS): 37.200 LEI. Pentru 5 angaja\u021bi: 186.000 lei\/lun\u0103 \u00een costuri salariale<\/strong>, din care 36 000 de lei reprezint\u0103 impozit (CNAS), la care se adaug\u0103 29 000 de lei reprezent\u00e2nd impozite re\u021binute de angaja\u021bi (CNAM + PIT) = aproximativ 65.000 lei\/lun\u0103 numai din impozitele pe salarii<\/strong>.<\/p>\n\n\n\n

        Pe l\u00e2ng\u0103 salariu, societatea cu regim standard pl\u0103te\u0219te 12% impozit pe profit<\/strong> \u0219i 20% TVA<\/strong> (acolo unde este \u00eenregistrat).<\/p>\n\n\n\n

        Regim IT Park, aceea\u0219i companie, 600.000 lei venit lunar, 5 angaja\u021bi:<\/strong><\/p>\n\n\n\n

        Impozit unificat: 7% \u00d7 MDL 600,000 = MDL 42,000<\/strong>. Aceast\u0103 plat\u0103 unic\u0103 \u00eenlocuie\u0219te toate CIT, toate PIT, toate CNAS, toate CNAM, impozitele locale, imobiliare \u0219i rutiere. Angaja\u021bii \u00ee\u0219i primesc salariul brut ca net<\/strong> - f\u0103r\u0103 re\u021bineri.<\/p>\n\n\n\n

        Societatea cu regim standard din acest exemplu pl\u0103te\u0219te aproximativ MDL 65,000+ numai \u00een impozite pe salarii<\/strong> plus CIT pe profit. Societatea IT Park pl\u0103te\u0219te MDL 42,000 total<\/strong>. Aceasta este o 20-50% reducerea sarcinii fiscale totale<\/strong> \u00een func\u021bie de parametrii de compara\u021bie - iar reducerea cre\u0219te pe m\u0103sur\u0103 ce nivelul salariilor cre\u0219te, deoarece impozitarea parcului IT nu variaz\u0103 \u00een func\u021bie de remunera\u021bia individual\u0103.<\/p>\n\n\n\n

        Pentru companiile cu salarii medii apropiate sau mai mari de 50 000 de lei (media reziden\u021bilor MITP), diferen\u021ba cre\u0219te semnificativ. Acesta este motivul pentru care MITP func\u021bioneaz\u0103 deosebit de bine pentru echipele de ingineri seniori \u0219i pentru rolurile specializate.<\/p>\n\n\n\n

        \u00cen cazul \u00een care regimul nu mai func\u021bioneaz\u0103<\/strong><\/h2>\n\n\n\n

        Regimul de parc IT este cel mai eficient pentru companiile cu:<\/p>\n\n\n\n

          \n
        • Venituri ridicate per angajat<\/strong> - peste pragul de rentabilitate ~MDL 75,000\/month<\/li>\n\n\n\n
        • Salarizare substan\u021bial\u0103 \u00een raport cu alte costuri<\/strong> - cu c\u00e2t salariul este mai mare, cu at\u00e2t impozitul unificat disloc\u0103 mai mult<\/li>\n\n\n\n
        • Echipe de seniori\/speciali\u0219ti cu salarii peste medie<\/strong> - impozitul unificat nu variaz\u0103 \u00een func\u021bie de remunera\u021bia individual\u0103<\/li>\n<\/ul>\n\n\n\n

          Func\u021bioneaz\u0103 mai pu\u021bin bine pentru:<\/p>\n\n\n\n

            \n
          • Start-up-uri cu angaja\u021bi aflate \u00een faza de pre-revenire<\/strong> - minimul per angajat devine un cost fix<\/li>\n\n\n\n
          • Companiile cu marje brute sub\u021biri dup\u0103 costurile non-salariale<\/strong> - deductibilitatea regimului standard poate fi mai eficient\u0103<\/li>\n\n\n\n
          • Opera\u021biuni cu utilizare intensiv\u0103 a capitalului<\/strong> - nu se poate deduce nimic din cifra de afaceri \u00een cadrul impozitului unificat<\/li>\n<\/ul>\n\n\n\n

            Exist\u0103 \u0219i un considerent pe termen lung demn de luat \u00een seam\u0103. Venitul lunar asigurat pentru angaja\u021bii IT Park este calculat la 68% din salariul mediu pe economie - 11.832 lei \u00een 2026. Aceast\u0103 sum\u0103 plafoneaz\u0103 baza utilizat\u0103 pentru calcularea viitoarelor pensii \u0219i indemniza\u021bii de invaliditate, indiferent de salariul brut real. Pentru persoanele cu venituri mari, acest lucru \u00eenseamn\u0103 c\u0103 presta\u021biile sociale legate de salariul lor vor fi calculate pe o baz\u0103 mult mai mic\u0103 dec\u00e2t \u00een cadrul regimului standard. Aceasta este o caracteristic\u0103 a compromisului, nu un defect, dar ar trebui \u00een\u021beleas\u0103 de la \u00eenceput \u0219i, \u00een mod ideal, compensat\u0103 prin pensii private sau asigur\u0103ri.<\/p>\n\n\n\n

            Pozi\u021bia fiscal\u0103 a angaja\u021bilor<\/strong><\/h2>\n\n\n\n

            Pentru angaja\u021bii reziden\u021bilor IT Park, regimul simplific\u0103 substan\u021bial lucrurile:<\/p>\n\n\n\n

              \n
            • F\u0103r\u0103 declararea impozitului pe venitul personal<\/strong> este necesar \u00een cazul \u00een care salariul IT Park este singura surs\u0103 de venit a angajatului<\/li>\n\n\n\n
            • Salariul net este egal cu salariul brut<\/strong> - nu exist\u0103 re\u021bineri PIT sau CNAS din partea angajatului; angaja\u021bii pl\u0103tesc \u00een continuare CNAM 9%, dar sarcina global\u0103 de re\u021binere la surs\u0103 este mai mic\u0103 dec\u00e2t \u00een cadrul regimului standard<\/li>\n\n\n\n
            • Presta\u021bii sociale<\/strong> - angaja\u021bii beneficiaz\u0103 de acces deplin la concediu medical, maternitate, paternitate \u0219i pensii, calculate \u00een raport cu baza de venit asigurat de 68% din salariul mediu<\/li>\n<\/ul>\n\n\n\n

              Aceast\u0103 combina\u021bie este cea care face ca salariile din IT Park s\u0103 fie foarte competitive pe pia\u021ba moldoveneasc\u0103. Salariul mediu al reziden\u021bilor MITP se situeaz\u0103 \u00een jurul valorii de 50.000 lei\/lun\u0103, cel mai mare de pe pia\u021ba muncii din Moldova.<\/p>\n\n\n\n

              TVA - separat de impozitul unificat<\/strong><\/h2>\n\n\n\n

              TVA nu este inclus\u0103 \u00een taxa unificat\u0103 7%.<\/strong> Aceasta se aplic\u0103 separat, \u00een conformitate cu normele moldovene\u0219ti standard.<\/p>\n\n\n\n

              \u00cen 2026, pragul de \u00eenregistrare \u00een scopuri de TVA a fost modificat de dou\u0103 ori:<\/p>\n\n\n\n

                \n
              • 1 ianuarie 2026:<\/strong> MDL 1.5M<\/li>\n\n\n\n
              • 1 martie 2026:<\/strong> MDL 1.7M<\/li>\n<\/ul>\n\n\n\n

                Pentru reziden\u021bii IT Park, situa\u021bia TVA are dou\u0103 implica\u021bii practice:<\/p>\n\n\n\n

                  \n
                • Exportul de servicii nu este, \u00een general, supus TVA-ului moldovenesc<\/strong> - majoritatea reziden\u021bilor MITP (88,5% din v\u00e2nz\u0103rile eligibile \u00een 2025 au provenit din exporturi) \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea pe teritoriul cu cot\u0103 zero<\/li>\n\n\n\n
                • Serviciile interne respect\u0103 normele standard de TVA<\/strong> - societ\u0103\u021bile care deservesc clien\u021bi moldoveni care dep\u0103\u0219esc pragul se \u00eenregistreaz\u0103 \u0219i percep tarife standard<\/li>\n<\/ul>\n\n\n\n

                  Pentru 88% din cifra de afaceri a MITP care este determinat\u0103 de exporturi, TVA nu reprezint\u0103 \u00een mare parte un aspect. Pentru partea de venituri interne, normele standard se aplic\u0103 f\u0103r\u0103 modific\u0103ri.<\/p>\n\n\n\n

                  Re\u021beaua de tratate \u0219i pozi\u021bia interna\u021bional\u0103<\/strong><\/h2>\n\n\n\n

                  Moldova dispune de o re\u021bea extins\u0103 de tratate de evitare a dublei impuneri - aproximativ 50 de tratate active, care includ toate \u021b\u0103rile importante din UE, SUA \u0219i majoritatea partenerilor din CSI. Pentru reziden\u021bii Parcului IT care deservesc clien\u021bi str\u0103ini sau efectueaz\u0103 pl\u0103\u021bi c\u0103tre nereziden\u021bi, aceast\u0103 re\u021bea ofer\u0103:<\/p>\n\n\n\n

                    \n
                  • Cote reduse ale impozitului re\u021binut la surs\u0103<\/strong> privind pl\u0103\u021bile transfrontaliere (dob\u00e2nzi, dividende, redeven\u021be, anumite servicii)<\/li>\n\n\n\n
                  • Reducerea stabilit\u0103 permanent<\/strong> pentru fondatorii str\u0103ini care \u00ee\u0219i structureaz\u0103 prezen\u021ba cu aten\u021bie<\/li>\n\n\n\n
                  • Evitarea dublei impuneri<\/strong> asupra veniturilor ob\u021binute de angaja\u021bii reziden\u021bi moldoveni din surse din afara Moldovei<\/li>\n<\/ul>\n\n\n\n

                    Interac\u021biunea dintre impozitul unificat \u0219i beneficiile conven\u021biilor este tehnic\u0103 \u0219i merit\u0103 analizat\u0103 de la caz la caz - \u00een special \u00een cazul grupurilor cu servicii intercompanii, licen\u021be de proprietate intelectual\u0103 sau fluxuri de finan\u021bare \u00eentre entitatea moldoveneasc\u0103 \u0219i filialele str\u0103ine.<\/p>\n\n\n\n

                    Audit obligatoriu<\/strong><\/h2>\n\n\n\n

                    Fiecare rezident al parcului IT este supus unui audit anual legal, indiferent de m\u0103rime, cifra de afaceri sau num\u0103rul de angaja\u021bi. Auditul verific\u0103 calcularea \u0219i plata corect\u0103 a impozitului unificat 7% \u0219i confirm\u0103 respectarea permanent\u0103 a pragului de activitate eligibil\u0103 70%.<\/p>\n\n\n\n

                    Pentru societ\u0103\u021bile nou intrate \u00een MITP, auditul este cel mai frecvent subestimat cost al regimului. Acesta trebuie luat \u00een considerare \u00een bugete \u00eenc\u0103 din prima zi - de obicei, 30 000-80 000 de lei anual, \u00een func\u021bie de dimensiunea \u0219i complexitatea societ\u0103\u021bii.<\/p>\n\n\n\n

                    Atunci c\u00e2nd regimul revine la impozitarea standard<\/strong><\/h2>\n\n\n\n

                    Trei scenarii declan\u0219eaz\u0103 pierderea statutului MITP \u0219i revenirea la regimul standard:<\/p>\n\n\n\n

                      \n
                    • Activitatea eligibil\u0103 scade sub 70% pentru mai mult de fereastra de toleran\u021b\u0103 de 2 luni<\/strong> - veniturile non-IT care dep\u0103\u0219esc pragul timp de trei luni consecutive \u00eencheie regimul<\/li>\n\n\n\n
                    • Auditul anual identific\u0103 neconformit\u0103\u021bi semnificative<\/strong> - calculul incorect al impozitelor, clasificarea activit\u0103\u021bilor f\u0103r\u0103 documente sau neregulile financiare pot declan\u0219a revizuirea statutului<\/li>\n\n\n\n
                    • Societatea nu \u00eendepline\u0219te cerin\u021ba de stabilitate juridic\u0103<\/strong> - proceduri de insolven\u021b\u0103, restructurare din cauza dificult\u0103\u021bilor financiare sau litigii active care contest\u0103 eligibilitatea<\/li>\n<\/ul>\n\n\n\n

                      Costul pierderii statutului este semnificativ: impozitele restante sunt calculate la rate standard pentru perioada de neconformitate, adesea retroactiv. Acesta este motivul pentru care monitorizarea continu\u0103 a compozi\u021biei veniturilor \u0219i a preg\u0103tirii pentru audit este la fel de important\u0103 ca \u00eenregistrarea ini\u021bial\u0103.<\/p>\n\n\n\n

                      Implica\u021bii strategice pentru grupurile interna\u021bionale<\/strong><\/h2>\n\n\n\n

                      Pentru grupurile interna\u021bionale care \u00eenfiin\u021beaz\u0103 opera\u021biuni moldovene\u0219ti \u00een cadrul MITP, trei decizii structurale merit\u0103, de obicei, aten\u021bie \u00een prealabil.<\/p>\n\n\n\n

                      Documenta\u021bia privind pre\u021burile de transfer.<\/strong> \u00cen cazul \u00een care entitatea moldoveneasc\u0103 furnizeaz\u0103 servicii unei societ\u0103\u021bi-mam\u0103 str\u0103ine sau unei societ\u0103\u021bi afiliate, poate fi necesar\u0103 documenta\u021bia privind pre\u021burile de transfer \u00een conformitate cu OCDE \u00een cazul \u00een care tranzac\u021biile cu p\u0103r\u021bi afiliate dep\u0103\u0219esc 20 de milioane de lei pe an (normele privind pre\u021burile de transfer din Moldova \u00een vigoare de la 1 ianuarie 2024). Reziden\u021ba MITP nu excepteaz\u0103 de la aceste obliga\u021bii.<\/p>\n\n\n\n

                      Risc de stabilire permanent\u0103.<\/strong> Pentru fondatorii str\u0103ini care lucreaz\u0103 de la distan\u021b\u0103 din Moldova \u00een timp ce conduc o societate str\u0103in\u0103, statutul de MITP al entit\u0103\u021bii moldovene\u0219ti nu rezolv\u0103 \u00een mod automat problemele legate de EP \u00een jurisdic\u021bia de origine a societ\u0103\u021bii-mam\u0103. Acest lucru justific\u0103 mai degrab\u0103 planificarea dec\u00e2t presupunerea.<\/p>\n\n\n\n

                      Proprietatea intelectual\u0103 \u0219i acordarea de licen\u021be.<\/strong> \u00cen cazul \u00een care entitatea moldoveneasc\u0103 dezvolt\u0103 drepturi de proprietate intelectual\u0103 licen\u021biate filialelor str\u0103ine, structura de licen\u021biere interac\u021bioneaz\u0103 cu impozitul moldovenesc cu re\u021binere la surs\u0103, cu scutirea prev\u0103zut\u0103 \u00een conven\u021bii \u0219i cu baza fiscal\u0103 unificat\u0103. Dac\u0103 este bine realizat, acest lucru poate fi foarte eficient din punct de vedere fiscal. Dac\u0103 nu este realizat\u0103 corespunz\u0103tor, poate genera un risc de reevaluare.<\/p>\n\n\n\n

                      Ce ofer\u0103 BULR pe partea fiscal\u0103<\/strong><\/h2>\n\n\n\n

                      Pentru companiile care iau \u00een considerare sau opereaz\u0103 \u00een cadrul MITP, consultan\u021ba fiscal\u0103 a BULR acoper\u0103 de obicei:<\/p>\n\n\n\n

                        \n
                      • Analiza selec\u021biei regimului<\/strong> - modelarea regimului fiscal unificat vs. regimul standard pentru profilul specific al \u00eentreprinderii<\/li>\n\n\n\n
                      • Revizuirea clasific\u0103rii activit\u0103\u021bilor<\/strong> - confirmarea faptului c\u0103 opera\u021biunile preconizate sunt eligibile \u00een temeiul articolului 8 din Legea 77\/2016<\/li>\n\n\n\n
                      • Documenta\u021bia privind pre\u021burile de transfer<\/strong> pentru grupuri interna\u021bionale<\/li>\n\n\n\n
                      • Structura TVA<\/strong> pentru venituri mixte export\/pia\u021b\u0103 intern\u0103<\/li>\n\n\n\n
                      • Aplicarea tratatului<\/strong> pentru pl\u0103\u021bi transfrontaliere<\/li>\n\n\n\n
                      • Coordonarea auditului anual<\/strong> cu firma de audit rezident\u0103<\/li>\n\n\n\n
                      • Conformitatea continu\u0103<\/strong> - depuneri lunare, monitorizarea pragurilor, actualiz\u0103ri de reglementare<\/li>\n<\/ul>\n\n\n\n

                        Practica integrat\u0103 \u00eenseamn\u0103 c\u0103, \u00een cadrul aceleia\u0219i firme, consultan\u021ba fiscal\u0103 se intersecteaz\u0103 cu aspectele legate de societ\u0103\u021bile comerciale, de ocuparea for\u021bei de munc\u0103 \u0219i, din ce \u00een ce mai mult, de protec\u021bia datelor - mai degrab\u0103 coordonate dec\u00e2t fragmentate.<\/p>\n\n\n\n

                        Cum \u00eencepem<\/strong><\/h2>\n\n\n\n

                        Cea mai util\u0103 prim\u0103 conversa\u021bie este, de obicei, un model rapid de impozit unificat vs standard pentru profilul dvs. specific de venituri, num\u0103rul de angaja\u021bi \u0219i structura salariilor. Aceast\u0103 evaluare necesit\u0103 un singur apel \u0219i clarific\u0103 dac\u0103 MITP este cu adev\u0103rat regimul potrivit sau dac\u0103 cadrul SRL standard ar oferi rezultate mai bune pentru cazul dvs. particular.<\/p>\n\n\n\n

                        Contacta\u021bi echipa fiscal\u0103 BULR pentru a discuta.<\/p>\n\n\n\n

                        Nu ne limit\u0103m la \u00eenregistrarea societ\u0103\u021bilor - model\u0103m pozi\u021bia fiscal\u0103 real\u0103 \u00eenainte, \u00een timpul \u0219i dup\u0103 trecerea \u00een MITP.<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

                        Sectorul tehnologiei informa\u021biei este unul dintre sectoarele cu cea mai rapid\u0103 cre\u0219tere din economie. Republica Moldova este interesat\u0103 \u00een crearea unui mediu favorabil pentru cercetare, dezvoltare \u0219i inovare digital\u0103.<\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-1965","post","type-post","status-publish","format-standard","hentry","category-consulting"],"yoast_head":"\nTax Benefits for IT Companies in Moldova: A 2026 Guide to the IT Park Regime - 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\/tax-benefits-for-it-companies-in-moldova\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Benefits for IT Companies in Moldova: A 2026 Guide to the IT Park Regime - Bulr\" \/>\n<meta property=\"og:description\" content=\"The information technology sector is one of the fastest-growing sectors of the economy. 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