Country pack
communityMoldova
Ekwo is free, open source accounting software. Its Moldova pack carries the chart of accounts (Planul general de conturi contabile, 211 accounts), 3 tax rates in MDL, the periodic return (Declarația privind TVA (forma TVA12), 19 boxes), and the financial statements (Bilanțul contabil, Raportul de profit și pierderi). Last checked on 2026-09-26 against 10 texts of law and official sources.
- Country code
MD- Currency
MDL- Pack version
0.3.0- Last checked
- 2026-09-26
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 211 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 8 taxes at rates of 0, 8, 20
domestic,exempt,export,foreign_services_received,import - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
MD-TVA12— 19 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 25 of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
5344 - receivable
2252
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
MD-SNC-BS— 25 linesMD-SNC-IS— 15 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer10 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-09-26
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.3.0— published 2026-10-23ro,en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
MD-TVA12declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 5344. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
10 sources — the law this pack was read against
- Codul fiscal al Republicii Moldova nr. 1163-XIII din 24 aprilie 1997, Titlul III — Taxa pe valoarea adăugată, formă consolidată
Parlamentul Republicii Moldova — Serviciul Fiscal de Stat · law · read 2026-09-26
- Baza generalizată a practicii fiscale — cotele TVA aplicabile conform art. 96 din Codul fiscal
Serviciul Fiscal de Stat · guidance · read 2026-09-26
- Începând cu 31 decembrie 2023, se va aplica cota TVA de 8% pentru domeniul HORECA
Serviciul Fiscal de Stat · guidance · read 2026-09-26
- Ordinul Inspectoratului Fiscal Principal de Stat nr. 1164 din 25.10.2012 privind aprobarea formularului Declarației privind TVA (forma TVA12) și a Modului de completare a acesteia
Inspectoratul Fiscal Principal de Stat / Serviciul Fiscal de Stat · form · read 2026-09-26
- Comunicat privind utilizarea obligatorie în cadrul achizițiilor publice a serviciului electronic „e-Factura” — art. 117 alin. (12) din Codul fiscal, Legea nr. 102/2020
Agenția Achiziții Publice · guidance · read 2026-09-26
- SIA „Declarație electronică” — portalul de depunere a declarațiilor fiscale, inclusiv Declarația privind TVA (forma TVA12) și facturile fiscale electronice ale sistemului e-Factura
Serviciul Fiscal de Stat · portal · read 2026-09-26
- Ordinul Ministerului Finanțelor nr. 119 din 06.08.2013 privind aprobarea Planului general de conturi contabile
Ministerul Finanțelor al Republicii Moldova · regulation · read 2026-09-26
- Legea contabilității și raportării financiare nr. 287 din 15.12.2017
Parlamentul Republicii Moldova — Ministerul Finanțelor · law · read 2026-09-26
- Standardul Național de Contabilitate „Prezentarea situațiilor financiare” (S.N.C. 5), aprobat prin ordinul Ministerului Finanțelor nr. 118 din 29.07.2013, modificat prin ordinul nr. 194 din 2018 — formularele Bilanțul contabil (Forma nr. 1) și Raportul de profit și pierderi (Forma nr. 2)
Ministerul Finanțelor al Republicii Moldova · regulation · read 2026-09-26
- Codul civil al Republicii Moldova nr. 1107/2002, art. 942 — dobânda de întârziere în executarea obligațiilor pecuniare
Parlamentul Republicii Moldova · law · read 2026-09-26
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