I am sorry, but I must disagree with many of the other answers. I would like to stop this muddled misunderstanding of the definition of declarative programming.
Definition
Referential transparency (RT) of the sub-expressions is the only required attribute of a declarative programming expression, because it is the only attribute which is not shared with imperative programming.
Other cited attributes of declarative programming, derive from this RT. Please click the hyperlink above for the detailed explanation.
Spreadsheet example
Two answers mentioned spreadsheet programming. In the cases where the spreadsheet programming (a.k.a. formulas) does not access mutable global state, then it is declarative programming. This is because the mutable cell values are the monolithic input and output of the main() (the entire program). The new values are not written to the cells after each formula is executed, thus they are not mutable for the life of the declarative program (execution of all the formulas in the spreadsheet). Thus relative to each other, the formulas view these mutable cells as immutable. An RT function is allowed to access immutable global state (and also mutable local state).
Thus the ability to mutate the values in the cells when the program terminates (as an output from main()), does not make them mutable stored values in the context of the rules. The key distinction is the cell values are not updated after each spreadsheet formula is performed, thus the order of performing the formulas does not matter. The cell values are updated after all the declarative formulas have been performed.
