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Moldova accounting calendar 2026–2027

Every deadline for an SRL in the Republic of Moldova, month by month. Nearly everything falls on the 25th.

Checked against SFS, BNS and MITP on . Dates are already moved off weekends and holidays.

IT Park resident? Your deadlines →

Next deadlines

As of 13 October.

  1. Oct · Tue Soonest Monthly resident fee MITP fee IT Park
  2. Oct · Mon VAT return and payment + 4 more TVA12, IPC21, IU17 + 2 more
  3. Nov · Fri Monthly resident fee MITP fee IT Park

Moldova tax deadlines 2026–2027, month by month

Show deadlines for

Deadline days shown: 35 (All regimes). Deadline days shown: 16 (General regime). Deadline days shown: 16 (SME, 4%). Deadline days shown: 35 (IT Park resident).

October 2026

In the Republic of Moldova, by , file and pay at the SFS for September: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • 4% payment Quarterly SME tax SME 4%Q3 SFS
    • EI-7 / EI-8 Services export and import Q3if you export or import services BNS

    25 October is a Sunday.

November 2026

In the Republic of Moldova, by , file and pay at the SFS for October: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS

December 2026

In the Republic of Moldova, by , file and pay at the SFS for November: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP

    MITP deadline: Sunday 20 December. Our advice: pay by Friday 18 December.

    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • CIT advance ¼ of the year’s corporate tax general regime SFS

    25 December is a public holiday.

    • MITP forecast Projected 2027 revenue IT Park MITP

January 2027

The heaviest month: on , IALS21, INR14, ISAPTI17, and TL13 join the monthly returns.

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • 4% payment Quarterly SME tax SME 4%Q4 SFS
    • EI-7 / EI-8 Services export and import Q4if you export or import services BNS
    • TL13 Local taxes, half-yearly general regimeSME 4%H2if applicable SFS
    • IALS21 Annual payroll statement general regimeSME 4%if you pay salaries or withhold tax SFS
    • INR14 Payments to non-residents if you pay non-residents SFS
    • ISAPTI17 Annual payroll note, IT Park IT Parkwith staff SFS

February 2027

In the Republic of Moldova, by , file and pay at the SFS for January: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP

    MITP deadline: Saturday 20 February. Our advice: pay by Friday 19 February.

    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS

March 2027

In the Republic of Moldova, by , file and pay at the SFS for February: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP

    MITP deadline: Saturday 20 March. Our advice: pay by Friday 19 March.

    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • CIT advance ¼ of the year’s corporate tax general regime SFS
    • VEN12 Annual corporate income tax general regime SFS
    • SIMM24 Annual 4% SME return SME 4% SFS
    • BIJ17 Real-estate tax general regimeSME 4%property acquired after 31 August SFS

April 2027

In the Republic of Moldova, by , file and pay at the SFS for March: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • 4% payment Quarterly SME tax SME 4%Q1 SFS
    • EI-7 / EI-8 Services export and import Q1if you export or import services BNS

    25 April is a Sunday.

    • MITP verification Annual verification report IT Park MITP

May 2027

2026 financial statements: legal deadline 30 May, at BNS.

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • Financial statements For 2026, to BNS BNS

    Legal deadline: Sunday 30 May. File by 28 May.

June 2027

In the Republic of Moldova, by , file and pay at the SFS for May: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP

    MITP deadline: Sunday 20 June. Our advice: pay by Friday 18 June.

    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • CIT advance ¼ of the year’s corporate tax general regime SFS

July 2027

In the Republic of Moldova, by , file and pay at the SFS for June: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP
    • MITP report Half-year report IT ParkH1 MITP

    MITP deadline: Sunday 25 July. Our advice: file by Friday 23 July.

    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • 4% payment Quarterly SME tax SME 4%Q2 SFS
    • EI-7 / EI-8 Services export and import Q2if you export or import services BNS
    • TL13 Local taxes, half-yearly general regimeSME 4%H1if applicable SFS

    25 July is a Sunday.

August 2027

In the Republic of Moldova, by , file and pay at the SFS for July: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS

September 2027

In the Republic of Moldova, by , file and pay at the SFS for August: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • CIT advance ¼ of the year’s corporate tax general regime SFS
    • BIJ17 Real-estate tax general regimeSME 4%property owners SFS

    25 September is a Saturday.

October 2027

In the Republic of Moldova, by , file and pay at the SFS for September: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • 4% payment Quarterly SME tax SME 4%Q3 SFS
    • EI-7 / EI-8 Services export and import Q3if you export or import services BNS

November 2027

In the Republic of Moldova, by , file and pay at the SFS for October: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP

    MITP deadline: Saturday 20 November. Our advice: pay by Friday 19 November.

    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS

December 2027

In the Republic of Moldova, by , file and pay at the SFS for November: TVA12 (VAT payers), IPC21 (if you pay salaries or withhold tax), and IU17 (IT Park).

    • MITP fee Monthly resident fee IT Park MITP
    • TVA12 VAT return and payment VAT payers SFS
    • IPC21 Payroll: tax, CNAS, CNAM if you pay salaries or withhold tax SFS
    • IU17 IT Park single tax, 7% IT Park SFS
    • CIT advance ¼ of the year’s corporate tax general regime SFS

    25 December is a Saturday.

    • MITP forecast Projected 2028 revenue IT Park MITP

IT Park residents

The 7% single tax replaces seven taxes. The filings stay.

WhenWhatNote
monthly, 25th (previous month)IU177% of the month’s sales, with a monthly minimum per employee
monthly, by the 20th (current month)MITP feeat least 150 MDL a month. Our advice: pay a working day early if the 20th is a day off.
monthly, 25th (previous month)TVA12, IPC21where applicable; IPC21 is still filed, but income tax, employer CNAS and CNAM are inside the 7%
31 DecemberRevenue forecast, on mitp.mdthe basis of next year’s MITP fee
25 JanuaryISAPTI17, INR14INR14 only with payments to non-residents
25 July (in 2027: by Friday 23 July), for H1MITP half-year reportin the company profile on mitp.md
30 AprilAnnual verificationby an independent auditor, not the company’s own accountant
30 May (in 2027: by Friday 28 May)Financial statements, to BNSlike any SRL
quarterly, 25th (previous quarter)EI-7 / EI-8, to BNSif you export or import services

Accounting for IT Park residents →

No fixed date

  • Dividends paid → 6% withheld, in IPC21 on the 25th of the next month
  • Hire, change, dismissal → IRM19 within 10 working days
  • Beneficial owner changes → update at ASP within 30 days
  • SFS puts you on the e-Factura list → e-invoices only, no later than 3 calendar days after the list is published
  • IT Park: company details change → tell MITP within 30 days; contact details within 10
  • IT Park: new hire → tell the employee in writing, before day one
  • Leaving IT Park → verification report within 2 months
  • Year end → stock-take before the year-end close
Other duties, if they apply to you

Only if BNS selected you (check by IDNO)

  • Business tendency survey · quarterly, on the 10th —
  • M1 · earnings and vacancies, quarterly, on the 25th —
  • 5-C · costs, quarterly: on paper by the 25th, online by the 30th
  • 1-invest · foreign capital, quarters I–III, online by the 30th —
  • 2-INV · fixed-asset investment, quarterly, on the 25th —
  • M3 · earnings and labour cost, annual —
  • 1-tic · use of ICT, annual —
  • ASA · structural business survey, annual —

Everyone, if the condition applies

  • 2-INV, annual · if you invested in fixed assets —
  • 1-invest, annual · with foreign capital or non-resident transactions —
  • AM · only after a workplace accident —
  • Sanitation and parking taxes · quarterly, on the 25th; not for IT Park residents —
  • ACZ09, TFSP20, POLMED25 · monthly, on the 25th, if applicable —
  • Public-interest entities · financial statements within 120 days —
  • Consolidated statements · large groups, within 180 days —
  • Statutory audit · medium and large companies; micro and small are exempt unless another law requires one

Questions

What is due on the 25th?

Filed and paid at the SFS, for the previous month: TVA12 (VAT payers), IPC21 (employers and anyone withholding tax; IT Park residents file it too, with income tax, CNAS and CNAM inside the 7%), IU17 (IT Park residents). If the 25th is a day off, the deadline moves to the next working day.

When are the 2026 financial statements due?

At BNS, by 30 May 2027. That is a Sunday, so file by Friday 28 May.

What does an IT Park resident file?

IU17 monthly, the MITP fee on the 20th, ISAPTI17 in January, the MITP half-year report in July, the annual verification by 30 April, financial statements to BNS by 30 May. Plus TVA12 and IPC21 where they apply, and EI-7/EI-8 quarterly if you export services.

How to read the dates. Sources.

  • An SFS or BNS deadline on a weekend or holiday moves to the next working day.
  • Financial statements and MITP deadlines do not move: we show the last working day before (for MITP, that is our advice, not an MITP rule).
  • 2027 BNS and MITP dates follow the 2026 schedule; we recheck them in December.
  • Monthly returns on the 25th are for the previous month; quarterly ones for the previous quarter.

Sources

Download the .ics file →

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All regimes, with an alert 3 days before each deadline.

Saldo clients: we file your SFS returns by the 25th, provided you sign electronically by the 24th, 14:00.

Start with 3 months of bank statements

  1. Free statement check. Send your last 3 months of bank statements. We show you in writing what we would book, what is missing and what we would ask.

  2. Handover. Up to 10 working days (20 for a VAT-registered company with overdue books). We collect your records.

  3. Every month after. Books closed by the 20th.

We reply the same working day if you write before 15:00.

For the check we need only your bank statements: no IDNO, no passwords. Saldo is a new accounting firm, taking on a small number of first clients.