This research was carried out on the basis of a critical, profound and multilateral evaluation of the legal and normative framework in force regarding the material liability of the employees in the real sector of the national economy in the Republic of Moldova. The research exposes the main theses related to the occurrence, accounting and taxation of the operations regarding the recovery of the material prejudice. The innovation of the carried out researches results in highlighting the four conditions that precede the employees’ material liability and the VAT exclusion from the guilty person's debt corresponding to the missing goods. At the same time, the way of recording is illustrated by a conventional example.