Consistent with this commitment, the State Tax Board has informed taxpayers that February 25, 2026 is the deadline for filing such information for the 2025 tax period.
Who is obliged to submit the information?
The subjects of this provision are specified in Article 92 and Article 22611 of the Tax Code.
Initially, information on all types of accounts active during the tax year, including the movement of funds on these accounts, was provided by commercial banks. Tourist and insurance companies, as well as registrars of securities holders on transactions made during the fiscal year reported. The National Bank of Moldova provided information on persons authorized to open accounts abroad, as well as reports on accounts opened abroad.
A little later, auditors and postal service providers were added. As well as notaries with information on contracts of sale and purchase, exchange, lease of immovable and movable property, loan and gift and other contracts related to capital assets. Plus bailiffs and credit bureaus with information related to debt obligations.
As of January 1, 2025, the list of reporting units, as well as the required information, has been expanded again.
Since last year, banks have also started to provide information on transactions through money transfer systems, and persons engaged in entrepreneurial activities (excluding licensees, patent holders and self-employed persons) – information on the recording and repayment of debts to employees during the fiscal year. This includes information on loans taken from physical persons and on loans repaid to them. Excluding debts on labor remuneration.
The list also includes payment companies with a report on transactions made in cash by individuals, as well as companies issuing electronic money.
In addition, the Agency of State Services reports information on the registration of vehicles by individuals, and cadastral authorities report information on tax liabilities related to the alienation of real estate by individuals.
Realtors are also included in the list with information on contracts of transfer into possession and/or lease, rent, use of immovable property concluded by individuals not engaged in entrepreneurial activity.
How is the information provided?
It is submitted exclusively in electronic form through the “Personal cabinet of the taxpayer” for the service “Collection of information from indirect sources”.
For untimely submission, inaccuracy or failure to provide information, the legislation provides for sanctions. Thus, fines are imposed in the amount from 1.5% to 2.5% of the amount indicated in the untimely submitted information, but not more than 25 thousand lei for each tax period.
From 5% to 10% of the difference between the amount that should have been indicated and the amount indicated in the information, but not more than 50 thousand lei for each individual tax period will be paid by the taxpayer who submitted unreliable information.
And from 10% to 20% of the amount that should have been indicated in the information, but not more than 100 thousand lei for each individual tax period, will be a fine for failure to provide information.
