Moldova

The legislation and the approach of the state authorities in Moldova related to corporate taxation have been and are expected to be subject to changes.

Taxpayers should seek professional advice on specific issues, given that only limited interpretations have been issued by the MTA.

US Foreign Account Tax Compliance Act (FATCA)

Moldova applies FATCA requirements under an intergovernmental agreement (IGA Model 2) signed with the United States on 26 November 2014.

FATCA compliance has been in force since 21 January 2016.

Association Agreement with the European Union

The EU–Moldova Association Agreement, signed in 2014 and fully in force since 2016, has served as the cornerstone of Moldova’s integration with the European Union. At its heart lies the Deep and Comprehensive Free Trade Area (DCFTA), which has progressively integrated Moldova into the EU’s internal market by:

• Removing trade barriers and reducing tariffs.
• Simplifying customs procedures to facilitate smoother trade flows.
• Supporting regulatory alignment with EU rules and standards across sectors.

As Moldova advanced on its European path and obtained EU candidate status in June 2022, it became evident that the existing DCFTA framework needed to evolve to support the next stage of integration. In response, the EU and Moldova agreed in 2025 to review and update the DCFTA trade terms, creating a stable, long-term framework that reflects Moldova’s accession ambitions while addressing sensitivities on both sides.

The European Union has committed to further opening its market to Moldovan agricultural products that were not yet fully liberalised. Key measures include:

• Increased tariff rate quotas for major exports such as: plums, table grapes, apples, cherries.
• Duty-free access for additional products, including: grape juice, tomatoes, garlic

These changes will allow Moldovan producers to maintain current export levels and expand gradually.

In return, Moldova has agreed to:

• Increase quotas for pork and poultry.
• Introduce new tariff quotas for selected meat and dairy products.

This reciprocal approach ensures a balanced agreement and predictable trade expansion for producers on both sides.

A critical feature of the revised DCFTA is conditionality. Further market access for Moldovan products is contingent upon:

• Continued alignment with EU production standards.
• Compliance with food safety regulations.
• Adherence to environmental requirements.

The agreement includes a formal review scheduled for 2027, which will assess:

• Moldova’s progress towards EU membership.
• The level of market integration achieved.
• Utilisation of agreed trade quotas.
• Development of production and import capacities over time.

This updated framework not only strengthens Moldova’s economic ties with the EU but also provides a clear roadmap for integration into the single market, supporting the country’s strategic goal of EU accession by 2030.