Moldova

The Republic of Moldova is a small and densely populated landlocked country in Eastern Europe, located between Romania to the west and Ukraine to the north, east, and south, which gained its independence in 1991. Chisinau, the capital of Moldova, is situated in the centre of the country, has a population of around 913,644 people, and represents the cultural, political, and economic hub of the country. The currency of the Republic of Moldova is the leu (MDL), and the main spoken language is Romanian.

The Republic of Moldova is a democratic republic, based on the rule of law. Its legal framework is based mainly on statutory law. Under the Constitution, the Republic of Moldova undertakes to respect the treaties and conventions to which it is party.

Building on its constitutional commitments to European integration, the Republic of Moldova has made steady progress on its European path, achieving significant milestones in its journey towards membership of the European Union. Moldova formally submitted its application for EU membership in March 2022, marking the beginning of a new phase in its relations with the European Union.

A major turning point occurred on 23 June 2022, when Moldova was granted EU candidate status, reflecting the EU’s recognition of the country’s reform efforts and European aspirations. This status set an ambitious political objective of achieving accession by 2030. Building on this momentum, the European Union Council decided on 14 December 2023 to open accession negotiations with Moldova, placing it among the current EU candidate countries alongside Albania, Bosnia and Herzegovina, Georgia, Montenegro, North Macedonia, Serbia, Turkey, and Ukraine. Accession negotiations were formally launched in June 2024.

Throughout this process, Moldova and the European Union have maintained close cooperation within the framework of the Eastern Partnership, with regular assessments by the EU institutions and the Council evaluating progress on reforms, governance, the rule of law, and economic alignment.

To ensure a structured and coordinated accession process, the Moldovan Government approved the National Programme for the Accession of the Republic of Moldova to the European Union for 2025–2029 (PNA) on 28 May 2025. The PNA serves as the main strategic planning and monitoring instrument for fulfilling Moldova’s obligations during accession negotiations. It sets out detailed priorities, actions, timelines, and required resources for aligning national legislation with the EU acquis and adapting public institutions to EU standards.

Moldova’s European integration has also produced tangible benefits for citizens. A decision adopted by the Council of the European Union on 25 July 2025 paved the way for Moldova’s integration into the EU’s “roam like at home” area. Starting from 1 January 2026, Moldovan citizens travelling in the EU, as well as EU citizens visiting Moldova, can use mobile communications services at domestic rates, including free access to emergency services, symbolising Moldova’s growing integration into the EU single market.

From January to September 2025, the gross domestic product (GDP) of Moldova totalled MDL 257.3 billion, which represents a increase of 2% in real terms compared to the same period of 2024.

PwC Moldova

Overseen by 29 partners and employing over 1,097 specialists and support staff, PwC operates in Romania and Moldova. PwC Moldova was established in Moldova in 1996 and currently has 121 local professionals specialised in different areas, of which 11 are tax and legal advisory experts. We have continuously expanded our scope of services and currently offer a full range of professional services to both international and Moldovan enterprises. Our client base includes some of the largest Moldovan and multinational companies in Moldova. Our close interactions with economic and state bodies allow us to keep up with the fast-changing environment in which businesses work in Moldova.

To meet the needs of Moldova's key industries, which include financial services, energy and utilities, industrial products, pharmaceuticals, retail and consumer, technology, information, communications, and entertainment, PwC Moldova has dedicated industry professionals who understand the unique challenges of these industries and work with companies to help them to improve their efficiency and effectiveness.

PwC Moldova's tax and legal advisory practice is comprised of international and local tax experts as well as customs, value-added tax (VAT), individual taxation, and human resources specialists. As the country's largest tax consulting department, we are specialised in all areas of tax, including corporate taxation, indirect taxation, and integrated personnel solutions.