The article presents the results of a study focused on the estimation of indirect N2O emissions from agricultural soils in the Republic of Moldova during the 1988-2005, for being included in the national inventory of greenhouse gases in the frame of Second National Communication (SNC) under the United Nations Framework Convention on Climate Change (UNFCCC). The methodologies used are based on the Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories (IPCC, 1997) and Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories (IPCC, 2000). The obtained results revealed that during the 1988-2005 period the total indirect N2O emissions from agricultural soils have reduced by 76.3%, from 4.3711 Gg (1,355 Gg of CO2 equivalent) to 1.0353 Gg (321 Gg of CO2 equivalent). This situation is due to the significant reduction within the period of the synthetic fertiliser nitrogen and animal manure nitrogen intentionally applied to soils. The study has been realised with the financial support of the GEF and UNEP in the frame of the project“Republic of Moldova: Enabling Activities for the preparation of the SNC under the UNFCCC”.