Moldova VAT

Section 1 — Quick reference

Quick reference table

Field	Value
Country	Moldova (Republic of Moldova)
Tax name	TVA (Taxa pe Valoarea Adaugata)
Standard rate	20%
Reduced rates	8% (bread, dairy, agricultural produce, medicines, natural gas, LPG)
Zero rate	0% (exports, international transport)
Return form	Monthly TVA declaration
Filing portal	https://servicii.fisc.md (SFS portal)
Authority	State Fiscal Service (SFS — Serviciul Fiscal de Stat)
Currency	MDL (Moldovan Leu) only
Filing frequency	Monthly
Deadline	Last day of the month following the reporting month
DCFTA with EU	Deep and Comprehensive Free Trade Area — impacts customs treatment
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Registry
Validated by	Pending local practitioner validation
Validation date	April 2026

Key TVA return boxes

Box	Meaning
1	Taxable supplies at 20% — base
2	Output TVA at 20%
3	Taxable supplies at 8% — base
4	Output TVA at 8%
5	Zero-rated supplies
6	Exempt supplies
7	Reverse charge on imported services — base
8	Output TVA on reverse charge
9	Total output TVA
10	Input TVA domestic purchases (20%)
11	Input TVA domestic purchases (8%)
12	Import TVA (customs)
13	Input TVA reverse charge (creditable)
14	Total input TVA
15	Net payable or credit
16	Credit B/F
17	Net payable

Conservative defaults

Ambiguity	Default
Unknown rate	20%
Unknown purchase status	Not deductible
Unknown counterparty country	Domestic Moldova
Unknown SaaS billing entity	Reverse charge (Box 7/8/13)
Unknown blocked-input status	Blocked

Red flag thresholds

Threshold	Value
HIGH single-transaction size	MDL 100,000
HIGH tax-delta	MDL 5,000
MEDIUM counterparty concentration	>40%
LOW absolute net TVA	MDL 150,000

Section 2 — Required inputs and refusal catalogue

Required inputs

• Minimum viable input — Bank statement. Acceptable from: Moldova Agroindbank (MAIB), Victoriabank, Moldindconbank, Mobiasbanca, Eximbank, or any other. (Minimum viable)
• Recommended input — Invoices (factura fiscala), client IDNO. (Recommended)
• Ideal input — Complete e-invoice register, prior TVA declaration. (Ideal)

Refusal catalogue

• R-MD-1 — Non-registered — Below MDL 1,200,000 and not voluntarily registered. (Message: "Not TVA registered. Out of scope.")
• R-MD-2 — Partial exemption — Mixed supplies. (Message: "Apportionment required.")
• R-MD-3 — Transnistria — Trigger: entity in Transnistria. (Message: "Transnistrian entities have separate fiscal administration. Out of scope.")
• R-MD-4 — Income tax — Not defined trigger in prose beyond message. (Message: "This skill handles TVA only.")

Section 3 — Supplier pattern library

3.1 Moldovan banks (exempt — exclude)

Moldovan banks table

Pattern	Treatment	Notes
MAIB, MOLDOVA AGROINDBANK	EXCLUDE	Financial service, exempt
VICTORIABANK, VICTORIA	EXCLUDE	Same
MOLDINDCONBANK, MICB	EXCLUDE	Same
MOBIASBANCA, EXIMBANK	EXCLUDE	Same
DOBANDA, INTEREST	EXCLUDE	Interest
CREDIT, IMPRUMUT	EXCLUDE	Loan

3.2 Government (exclude)

Government table

Pattern	Treatment	Notes
SFS, SERVICIUL FISCAL	EXCLUDE	Tax payment
VAMA, CUSTOMS	EXCLUDE	Duty (import TVA separate)
CNAS, SOCIAL INSURANCE	EXCLUDE	Social contributions
ASP, GOVERNMENT	EXCLUDE	Government fee

3.3 Utilities

Utilities table

Pattern	Treatment	Box	Notes
MOLDOVAGAZ, MOLDELECTRICA	Domestic (8% gas / 20% electricity)	11 or 10	Gas at reduced rate; electricity at standard
APA-CANAL, REGIA APA	Domestic 20%	10	Water
MOLDTELECOM, ORANGE MD, MOLDCELL	Domestic 20%	10	Telecoms

3.4 Insurance (exempt — exclude)

Insurance table

Pattern	Treatment	Notes
MOLDASIG, GRAWE, DONARIS	EXCLUDE	Exempt
ASIGURARE, INSURANCE	EXCLUDE	Same

3.5 Food and entertainment (blocked)

Food and entertainment table

Pattern	Treatment	Notes
LINELLA, NR 1, METRO MD	Default BLOCK	Personal provisioning
RESTAURANT, CAFENEA, BAR	Default BLOCK	Entertainment blocked

3.6 SaaS — non-resident (reverse charge)

SaaS table

Pattern	Box	Notes
GOOGLE, MICROSOFT, ADOBE, META	7/8/13	Reverse charge at 20%
SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI	7/8/13	Same

3.7 Professional services

Professional services table

Pattern	Treatment	Box
NOTAR, NOTARY	Domestic 20%	10
AUDITOR, CONTABIL	Domestic 20%	10
AVOCAT, LAWYER	Domestic 20%	10

3.8 Payroll and exclusions

Payroll and exclusions table

Pattern	Treatment	Notes
SALARIU, SALARY	EXCLUDE	Wages
DIVIDEND	EXCLUDE	Out of scope
INTERN, TRANSFER INTERN	EXCLUDE	Internal
ATM, NUMERAR	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-resident SaaS reverse charge

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; MDL 288

Example 1 table

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
03.04.2026	NOTION LABS INC	-288	-288	58	20%	13	7/8	N

Example 2 — Domestic utility at standard rate

Input line: 10.04.2026 ; MOLDTELECOM ; DEBIT ; Internet April ; -450 ; MDL

Example 2 table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
10.04.2026	MOLDTELECOM	-450	-375	-75	20%	10	N

Example 3 — Reduced rate purchase (gas at 8%)

Input line: 12.04.2026 ; MOLDOVAGAZ ; DEBIT ; Natural gas ; -1,620 ; MDL

Example 3 table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
12.04.2026	MOLDOVAGAZ	-1,620	-1,500	-120	8%	11	N

Example 4 — Export (zero-rated)

Input line: 22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +18,000 ; MDL

Example 4 table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?
22.04.2026	TECHCORP GMBH	+18,000	+18,000	0	0%	5	Y	"Verify export docs"

Example 5 — Entertainment blocked

Input line: 15.04.2026 ; RESTAURANT LA PLACINTE ; DEBIT ; Dinner ; -800 ; MDL

Example 5 table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
15.04.2026	RESTAURANT LA PLACINTE	-800	-800	0	—	—	Y	"Entertainment: blocked"

Example 6 — Import of goods

Input line: 25.04.2026 ; VAMA ; DEBIT ; Import TVA ; -12,000 ; MDL

Example 6 table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
25.04.2026	VAMA	-12,000	-10,000	-2,000	20%	12	N

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 20% (Fiscal Code Article 96)

• Standard rate — 20%

5.2 Reduced rate 8%

• Reduced rate — 8% (Bread, dairy, agricultural produce, medicines, natural gas, LPG. Sales to Box 3/4. Purchases to Box 11.)

5.3 Zero rate

• Zero rate — 0% (Exports, international transport. Box 5.)

5.4 Exempt

• Exempt supplies — Financial, insurance, medical, educational, residential rental, postal.

5.5 Reverse charge (Article 109)

• Reverse charge — Non-resident services. Self-assess at 20%. Box 7/8 (output), Box 13 (input). (Article 109)

5.6 Import TVA

• Import TVA — At customs. Box 12.

5.7 Blocked input

• Blocked input — Passenger vehicles, entertainment, personal consumption, no valid invoice.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles — Default: 0%.

• Fuel/vehicles default — 0%

6.2 Entertainment — Default: block.

• Entertainment default — block

6.3 SaaS entities — Default: reverse charge at 20%.

• SaaS entities default — reverse charge at 20%

6.4 8% vs 20% — Default: 20%.

• 8% vs 20% default — 20%

6.5 Owner transfers — Default: exclude.

• Owner transfers default — exclude

6.6 Foreign incoming — Default: zero-rated.

• Foreign incoming default — zero-rated

6.7 Cash withdrawals — Default: exclude.

• Cash withdrawals default — exclude

6.8 Rent — Default: no TVA.

• Rent default — no TVA

Section 7 — Excel working paper template

Per vat-workflow-base Section 3 with Moldova-specific box codes.

Section 8 — Moldovan bank statement reading guide

CSV conventions. MAIB and Victoriabank use semicolons, DD.MM.YYYY.

Romanian terms. Salariu (salary), dobanda (interest), credit/imprumut (loan), numerar (cash), intern (internal), vama (customs), asigurare (insurance), contabil (accountant).

Foreign currency. Convert to MDL at National Bank of Moldova rate.

IBAN prefix. MD = Moldova.

Transnistria note. Transactions with Transnistrian counterparties require special handling — R-MD-3 fires.

Section 9 — Onboarding fallback

9.1 Entity type — Fallback: "SRL, SA, or sole trader (II)?"

• Entity type fallback — "SRL, SA, or sole trader (II)?"

9.2 TVA registration — Fallback: "TVA payer?"

• TVA registration fallback — "TVA payer?"

9.3 IDNO — Fallback: "What is your IDNO?"

• IDNO fallback — "What is your IDNO?"

9.4 Period — Inference: statement dates.

• Period inference — statement dates

9.5 Industry — Fallback: "What does the business do?"

• Industry fallback — "What does the business do?"

9.6 Credit B/F — Always ask.

• Credit B/F — Always ask.

9.7 Transnistria — Fallback: "Any transactions with Transnistria?"

• Transnistria fallback — "Any transactions with Transnistria?"

Section 10 — Reference material

Sources

• Sources list — 1. Fiscal Code of Moldova — Title III (TVA) 2. SFS — https://servicii.fisc.md 3. National Bank of Moldova — https://www.bnm.md

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 10-section structure.

End of Moldova VAT (TVA) Skill v2.0

Disclaimer

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