VAT control
VAT threshold calculator for 12 consecutive months
Check whether the company is approaching mandatory VAT registration. The calculation follows a rolling period: each new month is added and the oldest month leaves the calculation.
Important
The threshold is checked for 12 consecutive months, not for the calendar year. An error in the start month may cause the company to miss the VAT registration deadline.
Threshold from 01.03.2026
1 700 000 MDL
for 12 consecutive months
Calculation logic
The calculation starts from the month of the first receipt
If a company was registered, for example, on 10.02.2021, but the first cash or bank receipt was received on 17.05.2021, the threshold control starts from May 2021. The first 12 months are added together first. From month 13, the oldest month is excluded and the new month is added.
This approach shows the real moment when the company approaches the threshold, without waiting for the end of the calendar year.
Calculator
Monthly VAT threshold check
Enter the month of the first receipt and the taxable sales amounts by month. The calculator will automatically show the amount for the latest 12 months, the threshold, the remaining amount and the status.
Status
Enter data
The result will appear after receipts are entered
| Month | Receipts | For 12 months | Threshold | Remaining | Status |
|---|
Download VAT calculation report
Generate a PDF with the entered amounts, the 12 consecutive month calculation, thresholds, remaining amounts and monthly status.
Legal risk
What happens when the VAT threshold is exceeded
If the amount of taxable supplies over 12 consecutive months reaches the established threshold, the company must officially notify the tax authority and register as a VAT payer within the required deadline.
If the threshold is exceeded and not noticed in time, there is a risk of accounting corrections, penalties, additional VAT assessments and further questions during a tax audit. That is why the threshold should be monitored monthly, especially when turnover approaches 90% of the limit.
When special control is needed
- receipts grow unevenly from month to month;
- there are advances from clients;
- the company works with several cash registers or bank accounts;
- some transactions may be VAT exempt;
- there are returns, adjustments or mixed services;
- a large contract is planned in the coming months.
ASIP.MD
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How we check the VAT threshold for a client
We collect receipts
We check cash receipts, bank receipts, advances and documents that form the turnover.
We separate questionable transactions
We check which transactions are included in the threshold calculation and which require a separate tax assessment.
We identify the risk month
We review the rolling 12 months and see in advance when the registration obligation may arise.
We prepare the next step
If VAT registration is needed, we prepare documents, explain the consequences and adjust accounting.
FAQ
Frequently asked questions about the VAT threshold
Short answers about the 12 consecutive month calculation and mandatory VAT registration.
The calculator shows taxable receipts for 12 consecutive months, the applicable threshold and the status: OK, attention or exceeded. It helps identify when the obligation to register as a VAT payer should be checked.
The calculation does not start from the company registration date. It starts from the month of the first payment received by cash, bank transfer or another method, if that payment relates to taxable supplies.
In month 13, the first month drops out of the calculation and the new month is added. This means the controlled period is not the calendar year, but a rolling period of 12 consecutive months.
For the period starting from 1 March 2026, the threshold is 1,700,000 MDL. For earlier periods, the calculator uses the historical threshold so that older months are not calculated incorrectly.
If the established threshold for taxable supplies is exceeded during 12 consecutive months, the application must be submitted no later than the last day of the month in which the threshold was exceeded.
No. For an accurate calculation, the nature of the transactions must be checked: taxable supplies, exempt supplies, operations outside the VAT scope, advances, returns and adjustments. The calculator gives preliminary control, while the final review should be done by an accountant.
Late action may lead to tax risks, penalties, reporting corrections and additional assessments. The exact amount depends on the actual transactions, the delay period and the applicable version of the Tax Code.
Yes. As part of accounting support, ASIP.MD specialists monitor turnover, check the risk of exceeding the threshold, prepare documents for VAT registration and explain the impact on accounting and pricing.
Practical conclusion
The calculator result must be checked against accounting documents
The calculator helps show how the 12 consecutive month rule works. But before deciding on VAT registration, it is necessary to check which receipts relate to taxable supplies, which transactions are excluded from the calculation, whether there are advances, returns, export, import, mixed rates and documents for each month.
ASIP.MD uses this calculation as a preliminary control. Before submitting an application, the specialist checks turnover based on accounting data, the date of excess, the filing deadline and the impact on reporting, e-Factura, contracts and the company's pricing model.