I think it is only recognized by Russia and may be some other non UN states like Somaliland, South Ossetia, Tibet, etc... It's technically part of Moldova but the country is run independently de facto.
I have like 40 something Non-FIFA nations in my personal NT patch, that's why I like to have some of those stadiums
I don't include contested areas like Donetsk, Crimea, Abkhazia, Ossetia & Turkish Northern Cyprus. Kosovo is only included because it is FIFA-recognized.