How do I install the Moldova Vat skill?

Run npx skillmds@latest add openaccountants/moldova-vat in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Moldova Vat skill do?

Use this skill whenever asked to prepare, review, or classify transactions for a Moldova VAT (TVA) return for any client. Trigger on phrases like "Moldova VAT", "TVA Moldova", "SFS filing", or any request involving Moldovan VAT. This skill covers standard TVA payers filing monthly returns. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Moldovan VAT work. It is listed under AI & ML on SkillMD.

Is Moldova Vat safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Moldova Vat?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Moldova Vat free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Moldova Vat?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Moldova Vat by openaccountants — Agent Skill

Name: Moldova Vat
Author: openaccountants

Moldova VAT (TVA) Return Skill v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

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 — bank statement. Acceptable from: Moldova Agroindbank (MAIB), Victoriabank, Moldindconbank, Mobiasbanca, Eximbank, or any other.

Recommended — invoices (factura fiscala), client IDNO.

Ideal — complete e-invoice register, prior TVA declaration.

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. Message: "This skill handles TVA only."

Section 3 — Supplier pattern library

3.1 Moldovan banks (exempt — exclude)

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)

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

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)

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

3.5 Food and entertainment (blocked)

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)

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

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

3.8 Payroll and exclusions

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

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

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

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

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

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

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)

Default rate. Sales to Box 1/2. Purchases to Box 10.

5.2 Reduced rate 8%

Bread, dairy, agricultural produce, medicines, natural gas, LPG. Sales to Box 3/4. Purchases to Box 11.

5.3 Zero rate

Exports, international transport. Box 5.

5.4 Exempt

Financial, insurance, medical, educational, residential rental, postal.

5.5 Reverse charge (Article 109)

Non-resident services. Self-assess at 20%. Box 7/8 (output), Box 13 (input).

5.6 Import TVA

At customs. Box 12.

5.7 Blocked input

Passenger vehicles, entertainment, personal consumption, no valid invoice.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles — Default: 0%.

6.2 Entertainment — Default: block.

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

6.4 8% vs 20% — Default: 20%.

6.5 Owner transfers — Default: exclude.

6.6 Foreign incoming — Default: zero-rated.

6.7 Cash withdrawals — Default: exclude.

6.8 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)?"

9.2 TVA registration — Fallback: "TVA payer?"

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

9.4 Period — Inference: statement dates.

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

9.6 Credit B/F — Always ask.

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

Section 10 — Reference material

Sources

Fiscal Code of Moldova — Title III (TVA)
SFS — https://servicii.fisc.md
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

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Moldova Vat

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