Which documents do I need to send you each month?

Bank statements, issued and received invoices, delivery and acceptance certificates, cash register reports and any new contracts. We agree on a fixed date for documents at the start, so returns are ready well before the 25th.

Do I still have to file if the company had no sales?

Yes. Reporting obligations don't pause in inactive months: the annual VEN12 income tax return is filed even when no tax is due, and annual financial statements are mandatory for every registered company.

Who signs the returns submitted to the SFS?

Returns are filed electronically with an electronic signature. During onboarding we agree who signs, the director or the accountant, and set up access rights in the SFS electronic services.

Will you warn me when the company gets close to the VAT threshold?

Yes. Every month we compare taxable supplies over the last 12 months against the 1,700,000 lei threshold that applies from 2026, and we tell you early enough to register as a VAT payer on time.

What do I receive at year end?

The trial balance, accounting registers, the VEN12 return and annual financial statements prepared under the SNC, all in electronic form. You can use them with your bank, in an audit or when selling a share of the business.

Outsourced Accounting in Chișinău

What accounting outsourcing means in practice

Accounting outsourcing means your company's books are kept by an external team instead of an in-house accountant. You no longer pay a salary, contributions, holiday pay and a software licence for one person, but you still have someone accountable for every entry, return and deadline. Below is exactly what we take over and how the work runs from month to month.

What the accounting service includes

Day-to-day bookkeeping

recording sales and purchase invoices, delivery certificates and bank statements;
fixed assets, inventory and depreciation;
balances with customers, suppliers and shareholders, including loans and dividends;
foreign currency transactions and exchange differences;
cash records, where the business takes or pays cash.

Returns and reporting

the VAT return (TVA12) by the 25th of the following month, if the company is VAT-registered;
the IPC21 report on payroll tax and contributions, also by the 25th of the following month;
the annual income tax return (VEN12) by 25 March;
the annual IALS21 information statement on payments to individuals;
annual financial statements, filed through the SFS and BNS single electronic reporting window.

If you have employees, payroll and HR records can be part of the same contract. See our payroll and HR page for details.

Watching thresholds and risks

Every month we check turnover against the mandatory VAT registration threshold, which from 2026 is 1,700,000 lei of taxable supplies in 12 consecutive months. We also flag other situations that need an early decision: a new foreign client, a loan from a shareholder or a large equipment purchase.

Who it suits

small and mid-sized SRLs, where a full-time accountant would cost more than the workload justifies;
sole enterprises (ÎI), especially after the ÎI tax regime changed in 2026;
companies with foreign shareholders who need clear monthly reports on where the money goes;
Moldova IT Park residents, for whom we run a separate IT Park accounting service;
businesses whose books have fallen behind. There we start with bookkeeping recovery and then move to the monthly service.

How we start and what each month looks like

Taking over the books

We go through the business, its tax regime, headcount and monthly document volume.
We collect the trial balance, registers, accounting policy and latest returns from the previous accountant.
We reconcile the balances with bank statements and with the company's account in the SFS taxpayer portal (Cabinetul personal al contribuabilului).
We sign the contract and agree how documents flow and who signs the returns.

The monthly routine

You send the month's documents by the agreed date. We record them, reconcile the bank accounts, calculate taxes and prepare the returns.

Before each deadline you get the exact amount due for every tax, with the payment code and reference. After filing you get a management report: revenue, expenses, the month's result, amounts owed by customers and amounts owed to the state budget.

Mistakes we prevent

Missed deadlines. Most monthly returns and payments fall due on the 25th. Late filing brings a fine, and late payment accrues daily late-payment interest.
Expenses without proper documents. An expense without a valid source document isn't deductible, so you overpay income tax. We check documents before booking them.
Incorrect VAT deductions. Deducting input VAT requires a correct tax invoice and a clear link to taxable activity. We flag invoices that put the deduction at risk.
Money taken out without paperwork. Cash withdrawn by shareholders without a legal basis raises questions in a tax audit. We document it as dividends, with 6% tax withheld, or as loans under a contract.
Late financial statements. Accounting and Financial Reporting Law No. 287/2017 sets the filing deadline, which for most entities is 150 days after year end. We prepare them early, alongside the VEN12 return.

Talk to us about your company

If you want to see what accounting outsourcing would look like for your business, book a free consultation with the Momentum Consult team. We'll go through your document volume, tax regime and past filings, and you'll leave with a clear list of next steps and an estimate of the monthly cost.

Outsourced accounting for SRL (LLC) companies and sole proprietors in Moldova