Any successful business in Moldova sooner or later faces audits from the State Tax Service (SFS). The audit can be planned, surprise, or desk-based. The main mistake entrepreneurs make is panic and signing documents without reviewing them.
1. Types of Audits
- Desk Audit (Cameral): Takes place at the tax office without visiting you. Checks reports.
- On-site (Operational): Inspectors come to the point of sale. Checks cash registers, origin of goods, and employee employment status.
- Total (Documentary): Deep check of all accounting for the last 3-4 years.
2. Your Rights During an Inspector's Visit
The inspector is required to present the Control Initiation Decision and a service ID. You have the right to write down the ID details and ensure the audit concerns specifically your firm and the declared period.
3. Audit Act and Disagreement
Following the audit, an Act is drawn up. If the inspector found violations, do not rush to agree.
Strategy: Sign the Act with the note "With objections" (Cu obiecții). You have 15 calendar days to submit a reasoned Disagreement (Dezacord) to the SFS. Often, up to 50% of fines can be cancelled at this stage if there are legal arguments.
4. Seizure of Documents
Inspectors have the right to seize documents only with an inventory list. Never give away original contracts or invoices without a detailed seizure protocol. It is better to provide certified copies.
Lawyer's Summary
A tax audit is a legal process. Politeness with the inspector is mandatory, but protecting your interests is the priority. Record procedural violations and always use your right to file an objection.