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 FACTA requirements under an intergovernmental agreement (IGA Model 2), signed with the United States on 26^th of November 2014.

FACTA compliance has been in force since 21^st of January 2016.

Association Agreement with the European Union

Moldova ratified the Association Agreement with the EU on 27 June 2014, which fully entered into force on 1 July 2016. As of 23 June 2022, Moldova holds EU candidate status, aiming for EU accession by 2030.

On 14 December 2023, the European Council approved the commencement of accession negotiations.