A shop is run differently from a service company. Thousands of items on the shelf, different VAT rates by product category and a commercial markup that has to be tracked correctly, so you can focus on sales and suppliers, not on ledgers.
Retail in Moldova works on thin margins and high transaction volumes. The standard VAT rate is 20 percent, but bread and bakery products, milk and dairy products with a fat content of no more than 40 percent qualify for the reduced 8 percent rate on supplies within the country. Applying the correct rate per category is the most common source of errors in a shop.
What we handle and how
Different VAT by product category
In a grocery shop bread and dairy sell at 8 percent, while the rest of the goods sell at 20 percent. Apply the wrong rate and you either lose money or end up with a VAT return that does not match the till reports.
We split sales by rate based on your Z-reports and product list, keep the purchase and sales ledgers and file the VAT return with the correct rate for each category.
Hundreds of items come in and go out every day. Without orderly stock and markup records you do not know how much goods you really have or which product actually makes a profit.
We keep stock records based on supplier invoices and Z-reports, calculate the commercial markup and record the inventory results you send us, so you have a real cost of stock.
Customers return products, and expired or damaged items appear on the shelf. If these are not recorded correctly, balances and VAT get distorted.
We record returns and write-offs based on the documents and reports you prepare, adjust the related VAT and reflect the losses in the books according to the rules in force.
Sales assistants, cashiers, staff turnover and sometimes shift schedules. Calculating salaries, contributions and leave needs attention every month.
We draw up employment contracts, calculate salaries, withhold income tax and CNAS and CNAM contributions, prepare payroll sheets and file the reports to SFS and CNAS.
Rent is usually the largest fixed cost. A contract that is unclear on indexation, shared charges or termination can cost you dearly.
We review and draft the lease contract, clarify the clauses on payment, indexation and termination and make sure the expense is properly documented for deduction.
You work with many suppliers, with different payment terms and return conditions. A poorly drafted contract leaves room for disputes and for goods you cannot return.
We draft and review supplier contracts, track payment terms, delivery and return conditions, so commercial relationships are clear and easy to support with documents.
It depends on the number of transactions, the range of goods, the number of employees and your VAT status. A small shop with few items costs less than a supermarket with thousands of products. We give you a clear quote after a free consultation, with no hidden costs.
How do I switch from my current accountant to you?
We take over the books from your current accountant, check stock balances, supplier liabilities and your standing with SFS, then carry on without interruption. You do not lose a single working day.
How do you record sales from the cash register?
We record sales based on the Z-reports you send us at the end of the period, split across the relevant VAT rates. Setting up and connecting the register stays with your technical provider.
Do I need to register as a VAT payer?
Registration becomes mandatory once turnover exceeds the threshold set by the Tax Code over 12 consecutive months. The threshold was raised in 2026, so we check your real figures together and warn you in advance if you are getting close.
How is the 8 percent VAT applied to food products?
The reduced 8 percent rate applies to bread and bakery products, milk and dairy products with a fat content of no more than 40 percent, supplied within the country. Other goods sell at 20 percent. We split sales correctly by rate in the VAT return.
Who handles the inventory count?
The physical count of goods is done by your team in the shop. You send us the inventory results, and we reflect them in the books, compare them with the accounting balances and record the differences according to the rules.
Hand your books to people who know your industry
Start with a free consultation and a dedicated account manager.