Tender Project: Just Transition: Regional project on the sustainable transformation of the financial sectors of the Republic of Moldova

Topic: Provision of Complex Bookkeeping, Tax, and Legal Services

1. Background Information As part of the desired EU integration process, the and expansion of local capacities for inclusive and resilient financial systems, including the teaching of skills for applying ESG principles and strengthening the financial inclusion of MSMEs and the rural population, is highly relevant and will be further advanced within the framework of the project with the main project partners NCASCA and Moldindconbank, as well as the National Bank of the Republic of Moldova as a strategic partner. On the demand side, the implementation partner "Association of Nutgrowing Farmers of Moldova" supports agricultural MSMEs in introducing sustainable agricultural practices and financial and entrepreneurial education. The following project outcomes are the main focus: Outcome 1: The savings and credit cooperative sector and the NCASCA central association are professionalised and empowered to offer responsible and demand-driven financial services to agricultural MSMEs in rural areas. Outcome2: Introduction of international ESG criteria in at least one bank regulated by the National Bank. Outcome 3: Regional exchange of experiences between stakeholders is used to ensure knowledge transfer and the utilisation of synergy potential and best practice approaches.

2. Services to be provided by the Contractor In the framework of the cooperation with the GSM the Contractor shall provide the following services:

I. Advise on tax procedures and assistance in complying with regulatory tax requirements of the Republic of Moldova (regular service) a) Ensure that the Director and, if possible, all staff is exempt from personal income tax, advise on necessary papers and permits. b) Advise on the possibilities for an exemption from / reduction of VAT. c) Advise on any other taxes or fees for which the Representative Office may become liable (e.g., withholding tax). d) Ensure timely and correct preparation and submission of tax returns; monitor payment in due course.

II. Advise and support on legal procedures and assistance in complying with the legislation in the Republic of Moldova (on demand service)
a) Assistance with and advice to legal issues on request. b) Advice on the acquisition of goods and services. c) Draft of legal agreements/contracts for the acquisition of goods and services.

III. Comprehensive Accounting and reporting services (regular service): a) Prepare the ledgers, reports, financial statement as other documents as required by law. b) Advise on and provide samples of the forms and documents required as proof of income and expenses (e.g. general ledger, list of inventories). c) Advise on requirements and forms of reports to be submitted to the governmental and regulatory state institutions on national and municipal level d) Preparation and submission of monthly and annual mandatory reports to official bodies, as required by law. Year-end closing.

IV. Payroll (regular service) a) Preparing the employment contracts of the (new) employees. Guide all Representative Office staff on their rights and obligations according to Labour Law. (English-Romanian Version of the employment Agreement / (per employee). b) Registering new recruitments at the Social Security Institution (per employee). c) Submitting the social security contributions list based on the payroll to the SSI and accrue it, emailing the accrual to the Representative Office for payment. (7 employees). d) Checking the applicable SSI incentives (e.g. for newly recruited and existing employees) and inform. (per employee).

V. Prolongation of Work / residence permit for foreign staff (on demand service) a) Advise in the requirement, forms, and documents for the prolongation of work permits and residence. Permits for foreign staff of Representative Office (for expats and spouse/partner). b) Guide the foreign staff through the process of obtaining work and residence permit.

3. Location, Language, and Timing The Contractor will provide all services on the spot, in the Republic Moldova. The Contractor will provide its outputs in Rumanian language towards official and state administrative organizations and institutions. The outputs towards GSM will be provided in general in English or German language. However, if needed also the output towards GSM will be provided in Romanian language. The contract duration will start on 01 January 2026 and end on 30 June 2028.

4. Payment The Contractor shall provide a lump sum invoice by the end of each month for all regular services (see point 2.) provided within this month. Any additional on demand services should be specified and invoiced in addition by the Contractor by the end of the performance month.

5. Confidentiality The Contractor will treat all data, information, and other findings obtained in the scope of the cooperation with GSM strictly confidential and will not pass anything to any third party.

6. Others From DSIK/GSM Mr. Wulf Schmieder is responsible for the management and coordination of the cooperation between GSM/DSIK and the Contractor. The Contractor will provide all service outputs and outcomes in the required form – oral, written, physically, and/or electronically – according to the needs.

7. Tender Conditions and Requirements The deadline for submitting a proposal is 28 January 2026. Proposals for this tender must be provided in written form via e-mail to the following address: daniela.stratila@sparkassenstiftung.de or info.moldova@sparkassenstiftung.de

The proposal shall include at least the following: • a brief description of the company; • a technical section – how and by whom the service is to be provided; • a financial section – costs for providing regular and on-demand services; • a reference list.

Chisinau, January 2026