How long to keep company records in Moldova
In Moldova, invoices and other primary documents are kept for 6 years, counted from January 1 of the year after the file is closed. Registers: 6 years; annual statements: no term set. Contracts are kept for 6 years after they end, and income tax returns for 7. A dispute extends the term for invoices and registers until the final judgment.
Republic of Moldova
Term confirmed for 6 of 7 record types
Purchase and sales invoices6 years
- Counted from
- January 1 of the year after the file is closed (Instruction on applying the Indicator, point 2.11).
- Legal basis
- Law 287/2017 on accounting and financial reporting, article 17(1): accounting documents are kept for the terms set by the archives authority. The Indicator of standard documents, approved by Order 57/2016 of the State Archive Service, article 228: primary documents, including invoices and tax invoices, are kept for 6 years; if a dispute arises, until the final and irrevocable judgment.
Accounting: registers and annual statementsUnconfirmed
- Why there is no figure
- This row has two terms, and one of them is missing. Accounting registers (general ledger, trial balance) are kept for 6 years (Indicator, article 236). For annual financial statements, the Indicator requires permanent keeping in organizations that are sources for the Archive Fund and gives no term in the column for other organizations (article 224). Before you dispose of financial statements, ask the National Archives Agency.
Payroll statements6-75 years
- Counted from
- January 1 of the year after the file is closed (Instruction on applying the Indicator, point 2.11).
- Legal basis
- Indicator, article 231: salary payment statements are kept for 6 years, or for 75 years if the company keeps no analytical account for each employee. Analytical accounts of employees (settlement registers) are kept for 75 years minus the employee's age when the file is closed (article 230 and Instruction, point 2.11).
Personnel files75 years minus the employee's age
- Counted from
- The date the file is closed; for "75 years-V", the term depends on the person's age on that date (Instruction, point 2.11).
- Legal basis
- Indicator, article 429(d): personnel files of workers and of technical or engineering staff (applications, individual employment contracts, hiring and termination orders, job descriptions) are kept for "75 years-V", that is, 75 years minus the person's age when the file is closed. For someone who left at 40, the file is kept for 35 years. The note to the article sets shorter terms for some documents in a personnel file, such as medical certificates and other secondary documents: 3 years after dismissal. It also sets terms for some pensioners' files. Read the note before you dispose of any personnel file.
Tax returns and supporting documents6-7 years
- Counted from
- January 1 of the year after the file is closed (Instruction on applying the Indicator, point 2.11).
- Legal basis
- Indicator, article 262: income tax returns of entities are kept for 7 years, and the primary documents that support them for 6 years (article 228). We found no separate article in the Indicator for other tax returns.
Company contracts6 years
- Counted from
- After the contract term expires or its clauses are performed (Indicator, note to article 257).
- Legal basis
- Indicator, article 257: economic, purchasing, operations and service contracts and agreements are kept for 6 years after they expire or are performed; contracts on foreign-currency transactions, 7 years.
Bank statements, payment orders and receipts6 years
- Counted from
- January 1 of the year after the file is closed (Instruction on applying the Indicator, point 2.11).
- Legal basis
- Indicator, article 228: bank documents are primary documents and are kept for 6 years; if a dispute arises, until the final and irrevocable judgment.
We read Law 287/2017 and Order 57/2016 with its Indicator on September 30, 2026, on legis.md, the State Register of Legal Acts. The term does not run from the date of the document: each confirmed row says when counting starts. A new law can change any figure. Other laws, such as tax, customs, labor or sector rules, can set longer periods for specific documents. This guide is not legal advice. Check your case with your adviser.
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