Industry

Accounting for farms & agriculture

You work the land, raise livestock or run a farm — and you need your bookkeeping, AIPA subsidies and taxes handled properly, not on the back of an envelope. We take care of accounting, seasonal-worker payroll, the VAT regime and subsidy files, so you can focus on the field and the harvest.

Farming in Moldova has its own rules: a reduced 8% VAT rate on crop and livestock production in natural form (art. 96 of the Tax Code), alongside the standard 20% rate on other supplies; land tax calculated from soil quality (bonitate) and the rates set by the local council; AIPA subsidies from the National Fund for Agricultural and Rural Development, mostly granted post-investment with strict eligibility and reporting rules; accounting for biological assets and farm machinery; and seasonal labour governed by the Labour Code. We keep all of this on the books and file with SFS, CNAS and CNAM on time.

What we handle and how

AIPA subsidies — bookkeeping and reporting

You have applied to AIPA or want to, but you do not know how the money received is recorded and how it shows up in the books without scrambling the figures or losing your right to the subsidy.

We keep the books on AIPA subsidies and report them: we record the funds received from the National Fund for Agricultural and Rural Development correctly, tie them to the investment they were granted for and prepare the documents needed for later checks, so you are not left exposed.

Accounting

VAT regime for farming activity

You sell grapes, milk or animals and you are not sure when the 8% rate applies and when the 20% one does, and VAT mistakes are expensive at an inspection.

We set the VAT regime for each supply — the reduced 8% rate on crop and livestock production in natural form and the standard 20% rate on the rest — keep the purchase and supply ledgers and file the VAT return, so you neither overpay nor build up arrears.

Accounting

Land tax and biological assets

You have dozens of hectares, machinery and plantations, but no clear record of the land tax or of the value of your animals and perennial plantings.

We calculate land tax from soil quality and the local council rates, keep records of fixed assets and farm machinery with their depreciation and book biological assets — animals and plantations — separately, so the balance sheet reflects the real state of the farm.

Accounting

Subsidy files — eligibility and submission

You want to access an AIPA measure but do not know whether you qualify or what documents you need, and a rejected file means a lost season.

We assist you with subsidy files: we check eligibility for the right measure, draw up the document list, help you prepare the application and the supporting calculations and tell you in advance which conditions must be met so the file is not rejected.

Consulting

Seasonal worker payroll

At harvest you hire people for a few weeks and do not know how to handle the contracts, payrolls and state payments without running into trouble at an inspection.

We draw up fixed-term employment contracts for seasonal workers under the Labour Code, calculate payrolls, withholdings and CNAS and CNAM contributions and file the returns, so your people are in order and you are covered at an inspection.

Payroll & HR

Land lease contracts

You work land leased from dozens of owners and are not sure the contracts protect you or are registered properly.

We draft and review agricultural land lease contracts, track the terms, payment clauses and their registration, so your right of use is clear and you avoid disputes with the share owners.

Legal services

Frequently asked questions

How much does accounting for a farm or agricultural company cost?

It depends on the size of the farm, the number of hectares and animals, whether you have AIPA subsidies and how many seasonal workers you hire. We set a fixed monthly fee once we understand your activity. The first consultation is free and with no hidden costs.

How do I switch from my current accountant to you?

We take over the books from your current accountant: we request the trial balances, ledgers and filed returns, check that everything is up to date and carry on without a break. We handle the whole transition, and you do not lose a single working day.

Do you also help with subsidy files at AIPA?

Yes. We check eligibility for the measure that fits you, draw up the document list and supporting calculations and prepare the file. Once the subsidy is granted, we keep its records and prepare the documents for later checks.

What VAT rate applies to my agricultural products?

Crop and livestock production in natural form is subject to the reduced 8% rate, while other supplies carry the standard 20% rate. We review each type of product you sell and apply the correct rate, so you avoid penalties at an inspection.

Who handles payroll for seasonal workers?

We do. We draw up the fixed-term contracts, calculate the payrolls and CNAS and CNAM contributions and file the returns on time, so the people hired for the harvest are properly employed.

How do I send you the documents from the farm?

You send us the documents scanned or photographed, and we keep the books, file the returns and report the results back to you.

Hand your books to people who know your industry

Start with a free consultation and a dedicated account manager.