Moldova TVA Monthly Return — Declaratia TVA (SFS)

Confirm the entity is registered for TVA with the SFS, verify the IDNO, establish the reporting month, and rule out out-of-scope situations (Transnistrian entities, partial-exemption businesses, turnover below the MDL 1,200,000 threshold). Collect the prior-period TVA declaration and any opening TVA credit balance.

Gather all source documents for the reporting month: the bank statement (MAIB, Victoriabank, Moldindconbank, or other Moldovan bank — semicolon-delimited CSV, DD.MM.YYYY format), the factura fiscala register for both sales and purchases, customs declarations (CM) for any imports, and any non-resident service invoices subject to reverse charge under Article 109.

Classify every transaction from the bank statement and factura fiscala register into the correct TVA box. Apply the 20% standard rate (Box 1/2 sales, Box 10 purchases), 8% reduced rate for bread, dairy, medicines, natural gas and LPG (Box 3/4 sales, Box 11 purchases), 0% for exports and international transport (Box 5), Article 109 reverse charge for non-resident services (Box 7/8 output, Box 13 input), and import TVA from VAMA (Box 12). Block entertainment, personal vehicle costs, and any line without a valid factura fiscala.

Aggregate working paper totals into the monthly TVA declaration boxes, compute the net TVA payable or credit carried forward, and cross-check output tax (Boxes 1–8) against input tax (Boxes 10–13). Verify that the reverse-charge self-assessment (Article 109) is symmetrically reflected in both the output and input sections.

Log in to the SFS e-services portal (servicii.fisc.md) using the entity's M-Signature or SFS access token, enter or upload the TVA declaration, submit before the deadline (last calendar day of the month following the reporting month), and download the submission confirmation receipt. Archive all supporting documents for the 5-year retention period required by the Fiscal Code.