Moldova

Value-added tax (VAT)

The standard VAT rate in Moldova is currently 20%. It is generally applied to local supplies of goods and services, as well as to import of goods and services through a reverse-charge mechanism.

Apart from the above, certain types of supplies are subject to reduced VAT rates. For instance, local supplies of bread and bakery products; milk and dairy products; transport and distribution of natural gases services; biofuels used for electricity, heating, and hot water production; and specific phytotechnical, horticultural, and zootechnical products are subject to the reduced 8% VAT rate.

The VAT rate for hotels, restaurants, and cafes decreased from 12% to 8% as of 10 August 2023.

As of 1 October 2021, during the national state of emergency, as declared by Parliament in accordance with the provisions of Law no. 212/2004 on the state of emergency, siege and war regime, and during the national public health state of emergency, as declared by the extraordinary national commission of public health, the VAT rate for above-mentioned activities was set at 6%.

Starting 15 April 2022, the e-book production and/or audio and electronic periodicals publications and/or audio, as well as editing services, services regarding copyright, and related rights, are VAT-exempted supply without deduction right.

The reverse-charge mechanism applies for supply of goods by insolvent economic operators. Thus, buyers are required to calculate and pay to the state budget the related VAT amounts on purchased goods.

The reverse-charge mechanism for VAT on imports of services has been implemented, so VAT payers are not required to pay VAT on such imports. The VAT amounts related to these transactions will be reflected as output VAT, and input VAT will be allowed for deduction. Non-VAT payers will be required to declare and pay VAT on the import of services.

Foreign supplies of digital services to Moldova-based individuals (B2C transactions) are taxed with a 20% VAT in Moldova. Subject to VAT are the non-resident companies performing business activity without having legal presence in Moldova:

• that supply specific digital services and obtain income from Moldovan resident individuals who do not perform business activity, or
• through which Moldovan resident individuals who do not perform business activity pay for specific digital services received from other non-residents, which place of supply is considered Moldova.

Starting 1 January 2026, entered into the force specific VAT rules for VAT payers who purchase or are beneficiaries of natural gas through gas networks, electricity, thermal energy or energy used for cooling through thermal or cooling networks. In particular, taxable persons registered as VAT payers who purchase or are beneficiaries of services for access to natural gas through gas networks, electricity, thermal energy or energy used for cooling through thermal or cooling networks from a seller / providers that does not have its registered office, domicile or habitual residence in the Republic of Moldova shall record, on the date of receipt of the invoice or other primary document, the amount of VAT related to these goods in the VAT return in both as output VAT and as deductible VAT at the accordingly VAT rates. If these goods are subsequently placed in free circulation (import), taxable persons shall no longer record the respective import in the VAT return.

Taxable persons who are not registered as VAT payers and who are beneficiaries of such services are obliged to declare and pay VAT for these services to the budget, accordingly.

In addition, the reverse charge mechanism is applicable starting 2026 to deliveries of electricity and natural gas provided for transactions carried out between entities registered as VAT payers, when the buyer has the status of a trader.

Operations for which the reverse charge mechanism applies are:

• Delivery of electricity to a trader (i.e. the electricity market operator as well as the electricity buyer who cumulatively meets certain conditions) whose registered office, domicile, or habitual residence is in the Republic of Moldova.
• Delivery of natural gas to a trader (i.e. the natural gas buyer who cumulatively meets certain conditions) whose registered office, domicile, or habitual residence is in the Republic of Moldova.

Input VAT

Input VAT incurred on acquisitions of goods and/or services may be deducted, provided it is incurred by a VAT-registered payer to perform VATable supplies within its business activity.

If input VAT relates to acquisitions destined to perform mixed supplies (i.e. both VATable and VAT-exempt ones), the input VAT deduction right is allowed on a pro-rata basis.

For cases where the monthly ratio determined between the exempted supplies without deduction right and total supplies is lower than 0.05, the VAT amount paid or to be paid related to mixed procurements is fully allowed for deduction. VAT amounts previously reflected as costs or expenses in the previous tax periods for mixed procurements are deducted in the last tax period if the annual pro rata ratio is lower than 0.05.

Taxpayers have the right to deduct the amount of VAT paid or to be paid on acquisitions, provided that they have available the tax receipt issued by the cash register and control equipment connected to the Automated Informational System ’Electronic Sales Monitoring‘ for purchases whose value on each receipt does not exceed MDL 2,000, including VAT, but not more than MDL 10,000 for a tax period, provided that they are paid by business payment card.

As of 1 January 2025:

• The deduction of the amount of VAT related to procurement from suppliers included in the list of taxpayers obliged to issue e-invoices will no longer be conditional on issuance through this platform.
• The VAT amounts related to the goods purchased, as well as those related to the goods and services purchased that were used in the manufacture of goods, will be allowed for deduction for cases when they were destroyed in the process of an entrepreneur’s activity as a result of exceptional situations, as defined according to Government Decision no. 1076/2010, and under the conditions in which these situations are demonstrated and confirmed.
• The VAT paid or payable on materials and services acquired by a taxable entity for organising entertainment activities unrelated to their business operations cannot be deducted and must be reported as expenses. However, exceptions apply for certain purchases according to the Tax Code. For taxpayers whose business involves organising entertainment and leisure activities, and where the materials and services acquired are directly used for these activities, they are entitled to deduct the VAT paid on these purchases.

VAT refunds

Should a company register a deductible input VAT exceeding its output VAT, this balance can be partially refunded only if the company carries out a specific range of business activities (e.g. export supplies, international transportation services, production of bakery and dairy products, leasing activity). Otherwise, such VAT amount may be carried forward to the following months, offset against the company's future output VAT liabilities.

Additionally, VAT payers performing capital investments in Moldova may be entitled to refund the recoverable VAT related to these kinds of capital investments, provided such assets are used for product manufacturing, service supply, and execution of works.

Companies registered as VAT payers that register the transactions via the Automated Informational System (AIS) and/or issue tax receipts via cash machines with Electronic Sales Monitoring (ESM) have the right to refund VAT on purchased goods and services. The refund will be made for the excess amount of VAT on purchases (including VAT on imports) over the amount of VAT on supplies for transactions registered as of 1 January 2023.

The possibility to offset the VAT amounts allowed for refund against future obligations to the national public budget is also available, at the request of taxpayers not having debts to the national public budget.

VAT administration

Starting 2026, a company is required to register for VAT purposes if the total turnover within the last 12 consecutive months reached the threshold of MDL 1.5 million. Also, companies can follow voluntary registration for VAT purposes if they only intend to perform taxable supplies.

If the subject was previously registered as a VAT payer, the period of holding the status of VAT payer is not considered when assessing the registration threshold.

All VAT payers registered for VAT purposes must submit electronic tax returns. VAT liabilities must be declared and settled monthly no later than the 25th day of the month following the reporting one.

Non-resident legal entities providing services through electronic networks to Moldovan resident individuals or through which payment for services is made are required to follow a simplified registration procedure within the electronic system of the State Tax Service. Subsequently, they are required to calculate, report, and pay the related VAT amounts by the 25th day of the month following each quarter.

Generally, taxpayers are required to issue VAT invoices for the performed supplies, as well as to keep detailed records of their acquisitions and supplies in the correspondent VAT ledgers, according to a set of specific rules.

Starting 1 January 2021, the taxpayers performing supplies within public acquisitions are required to issue electronic tax invoices (except for the supplies of electricity, heat, natural gas, electronic communications services, and utilities).

Starting 1 May 2022, a taxable subject must provide to the buyer an electronic tax invoice for VATable supply of main petrol products (i.e. gasoline, diesel) on Moldova territory.

In the case of deliveries of goods paid for using business payment cards, when using e-invoices, the deadline for the supplier to issue a tax invoice is the tenth calendar day of the month following that in which the delivery took place.

As of 1 January 2025, the obligation has been established to issue e-invoices for the delivery of goods and/or services (except for deliveries of electricity, thermal energy, natural gas, electronic communications services, and home utilities) to economic agents from the Republic of Moldova that do not have tax relations with its budgetary system or within the implementation of technical and investment assistance projects.

Customs duties

Moldova’s current customs framework is regulated by the Customs Code, which came into force on 1 January 2024, along with Law on Customs Tariff, international agreements and other relevant legal acts. This modernized framework aligns Moldova more closely with international standards and EU practices

Under the Customs Code, customs obligations arise in the form of a customs debt, defined as the obligation of a person to pay import or export duties in accordance with customs and fiscal legislation. Import duties comprise customs duties, VAT, and excise duties whose collection is assigned to the Customs Service while export duties consist of customs duties payable upon export only where expressly provided by law.

A customs debt on import arises when goods are introduced into the customs territory of Moldova and placed under import or other customs regimes entailing payment of duties. As a rule, export duties are exceptional and apply only in cases expressly regulated by legislation or commercial policy measures.

Customs regimes

The Customs Code establishes a structured system of customs regimes under which goods may be placed when introduced into or removed from the customs territory of the Republic of Moldova:

• Release for Free Circulation (Import). Duties are applied based on established tariff schedules.  
• Special Regimes. Specific duties or exemptions may apply depending on the regime's nature. These include: 
• Transit, covering both external and internal movement of goods.
• Storage, which applies to customs warehouses and free zones.
• Specific use, such as temporary admission or goods intended for a particular end-use.
• Processing, which includes active and passive processing operations.
• Export. This regime apply to goods leaving Moldova, with duties determined by export-related policies where applicable.

Customs valuation

Under Moldovan customs legislation, the customs valuation is conducted in accordance with the principles of the General Agreement on Tariffs and Trade (GATT).

The primary method of valuation is the transaction value, defined as the price actually paid or payable for goods sold for export to Moldova, subject to statutory adjustments

Where the transaction value cannot be applied, the Customs Code provides for a hierarchical application of alternative methods, namely:

• transaction value of identical goods
• transaction value of similar goods
• deductive (unit price) method
• the calculated value of goods method
• fallback method based on available data

Each method may only be applied where the preceding one is inapplicable, ensuring compliance with international valuation standards.

Preferential tariff treatment

The Republic of Moldova benefits from an extensive network of free trade agreements. These include agreements with CIS countries, CEFTA, EFTA, and the EU–Moldova Association Agreement establishing the Deep and Comprehensive Free Trade Area (DCFTA).

Under the Association Agreement, customs duties on goods originating in either the EU or Moldova are, as a general rule, eliminated.

For certain agricultural and sensitive products:

• preferential treatment is subject to tariff‑rate quotas
• the entry price system applies to specific agricultural goods
• anti‑circumvention and safeguard mechanisms may be triggered where trade flows distort market conditions

Where quota limits are exceeded, imports become subject to the standard most‑favoured‑nation (MFN) duty.

Favourable tariff treatment

In addition to treaty based preferences, the Moldovan Customs Code provides for favourable tariff treatment under domestic law. This treatment consists of reductions or exemptions from customs duties based on the nature of goods or their intended use.

Such treatment applies to personal goods, humanitarian aid, educational and scientific materials, goods for diplomatic missions, and other specifically enumerated categories.

Customs administration

The Moldovan Customs Code establishes a modern customs administration framework aligned with EU standards.

Economic operators are required to retain customs related documents for at least four years, calculated from the end of the year in which the customs declaration was accepted or the regime was discharged.

The Customs Service is empowered to conduct post clearance controls and audits, including recalculation of customs debt following clearance.

Operators may request binding tariff information (BTI) or binding origin information (BOI) from the Customs Service.

Simplifications and procedural facilitations are available under Moldovan customs legislation, including the use of electronic customs clearance and streamlined procedures for eligible operators. In addition, reliable and compliant traders may obtain Authorised Economic Operator (AEO) status, which grants access to further customs simplifications and operational benefits.

Excise duties

Excise duties apply to the production and import of cars, tobacco, alcohol, petrol and lubricants, and other goods. Special excise rates for each type of excisable goods are established in the Tax Code. The rates are widely variable and are based on multiple factors. The excise duty rates are generally established as a percentage applied to the value of goods or as a fixed amount for a certain quantity of excisable goods. However, for specific types of excisable duties, mixed excise duty rates are applicable.

The following are subject to excise duties, unless there is a specific exemption provided:

• Any individual or legal entity producing and/or processing excisable goods on the territory of Moldova.
• Any individual or legal entity importing excisable goods.

Businesses or individuals that produce and/or process excisable goods on the territory of Moldova (or intend to do so) must possess excise duty certificates, which must be granted by the tax authorities before these operations are actually carried out. It is mandatory for individuals or businesses, upon submitting the relevant applications to the tax authorities, to attach the details of the excise premises.

Under certain circumstances, excise duty exemptions may apply. Some excise-liable goods are subject to mandatory excise stamp marking and labelling.

The deadline for payment of excise duties for excisable goods placed in tax warehouse is the 25th day of the month following the dispatch of excisable goods from the tax warehouse.

As of 2025, excise duties will not be levied on fur clothing.

Tax on immovable property

Tax on immovable property is a local tax paid on real estate (i.e. land and/or construction on the land) by the property owner or owner of material rights. Residents and non-residents owning real estate located in the territory of Moldova have similar obligations.

The maximum and specific tax rate for determining the real estate tax and land tax have been abolished.

The local council can increase the real estate tax by up to 300% for the following categories of real estate:

• Unkempt buildings and land located within the built-up area. The criteria for classification in the category of unkempt buildings and land are adopted by decision of the representative and deliberative authority of the local public administration.
• Agricultural land not cultivated for two consecutive years, the tax being levied starting from the third year, under the conditions established by decision of the representative and deliberative authority of the local public administration.

The specific tax rates for real estate / land tax are determined annually by the representative and deliberative authorities of the local government.

For legal entities and individuals registered as entrepreneurs, 25 September is the deadline for submitting the calculation and payment of the tax on real estate acquired before 31 August. For real estate acquired after that date, the deadline is 25 March of the tax period following the reporting one.

In the event of an owner change during the fiscal year, the previous owner may request recalculation of the real estate tax in proportion to the period in which they were subject to taxation.

Transfer duties

In the Republic of Moldova, transfer duties (notarial duties and state fees, as applicable) are payable in connection with notarial acts performed by authorised notaries or other persons empowered by law. These duties apply to transactions and acts that, under law, require mandatory notarial authentication or are authenticated at the request of the parties.

Transfer duties are typically charged for notary‑authenticated acts involving the transfer, encumbrance, or confirmation of property rights, including, in particular:

• Sale–purchase agreements relating to land plots.
• Transfer of houses and other constructions into private ownership, including privatisation‑related acts.
• Alienation agreements concerning houses, apartments, garages, and other immovable constructions (including sale, donation, exchange, or other forms of transfer).
• Authentication of mortgage agreements and other security interests over immovable property.
• Other contracts and transactions subject to evaluation or patrimonial assessment under the law, where notarial form is required.

The amount of transfer duties depends on the type of notarial act, the value of the transaction or property and the tariffs established by law.

Stamp duties

Under Moldovan legislation, stamp duty (also referred to as state duty) represents a mandatory payment to the state budget, charged by competent public authorities or institutions empowered by law, for the performance of certain acts or services of legal interest to individuals or legal entities, or for the issuance of official documents.

Stamp duties may be applied for, but not limited to, the following:

• Judicial proceedings, including the filling of court claims, appeals and other procedural applications, unless expressly exempted by law.
• Civil status document registration.
• Passport issuance to Moldovan citizens and other related documentation.
• Registration of domicile and/or temporary residence.
• Passport loss; citizenship matters; visas; residence and stay rights; documents for stateless persons, repatriation confirmations, Romanian language testing.
• Registration of audiovisual media service providers;
• Issuance of hunting and fishing permits;
• Registration of pledges, issuance of extracts from the Register of Movable Property Securities, or provision of any other information concerning pledge registration.
• Granting permission to use the official or historical name of the state in a trademark and/or service mark, as well as in an industrial design or model.
• Notary acts (i.e. for notarisation of sale-purchase agreements for immovable assets).
• Application of the apostille.
• Issuance of certificates of registration of public symbols;
• Granting permission to use the official or historical name of the state, or abbreviations or derivatives thereof, in the business name of a legal entity pursuing profit;
• Submission of procurement challenges by economic operators.

Payroll taxes

Salaries and other remunerations provided by an employer to its employees are subject to 12% personal income tax (PIT).

Also, there are available deductions, each resident taxpayer being allowed to claim annual allowances. In 2026, allowances are set at:

Notes

1. This allowance is granted only to Moldovan resident taxpayers whose annual taxable income (with some exceptions) does not exceed MDL 360,000. When calculating the taxable annual income up to MDL 360,000, a resident individual must also include income earned from activities conducted under the tax regimes applicable to individuals engaged in independent activities, as well as those involved in the procurement of products derived from crop production and/or horticulture.
2. Individuals can opt for this allowance only provided certain conditions are fulfilled.
3. Individuals may opt for this allowance provided the spouse is eligible for the major personal allowance and does not use it in the period concerned.

All payroll taxes are reported through a unified payroll tax return by the 25th day of the month following the reporting one.

Social security contributions (SSC)

The mandatory SSC is established to 24% rate (with some exceptions) and is fully borne by the employer. The rate of SSC is applied on employees' gross salary, meal tickets, and other recompense. For some specific sectors (public, aviation, agriculture), other rates are applicable.

A minimum taxable base applies to the calculation of the SSC, as specified below:

• For each full-time employee, the minimum monthly taxable base for the calculation of the SSC cannot be lower than the national minimum monthly salary as determined under the law based on the actual hours worked.
• For each part-time and reduced-work schedule employee, the SSC calculated by reference to the monthly taxable base cannot be lower than 25% of the SSC determined by reference to the national minimum monthly salary.

See the Other taxes section in the Individual tax summary for more information

The legislation provides an annual fixed SSC for other categories of taxpayers in an amount approved for each year (e.g. MDL 22,878 applicable for 2026).

Companies report their SSC liabilities on a monthly basis (with certain exceptions) through the unique payroll tax return. The SSC due must be transferred by the employer to the budget no later than the 25th day of the month following the reporting one.

Health insurance contributions

The mandatory health insurance contribution is computed as a percentage of wages and other remuneration and is established at 9% fully borne by the employee. The legislation also provides for an annual fixed amount of health insurance contribution paid by other categories of taxpayers in an amount approved for each year (e.g. MDL 12,636 applicable in 2026).

The mandatory health insurance contribution is declared on a monthly basis by the employer through the unique payroll tax return. The mandatory health insurance contribution due by employee must be transferred to the budget by the employer by the 25th day of the month following the moment of payment of salary and other remunerations.

Environmental pollution payments

Payments for environmental pollution are administered by the Moldovan Tax Authority (MTA). Subject to these payments are producers, importers, and/or purchasers of the specific types of goods that, during their usage, produces pollutants.

Companies subject to tax on environmental pollution should declare and pay it in the following manner:

• Envisaged subjects that are not part of a collective system or have not registered as an individual system are required to pay and submit a report on environmental pollution payments on a monthly basis, by the 25th day of the month following the reporting one.
• Envisaged subjects that are part of a collective system or have registered as an individual system are required to pay and submit a report on environmental pollution payments on an annual basis, by 30 April following the reporting year.

Road taxes

Road taxes are fees collected for the use of roads and/or protection zones of the roads outside the locality limits.

The system of road taxes includes the following:

• Tax for the use of roads by vehicles registered in Moldova.
• Tax for the use of roads of Moldova by vehicles not registered in Moldova (vignette).
• Tax for the use of roads by the vehicles that exceed the total mass, axle load, or maximum allowable dimensions.
• Tax for the use of road protection zones outside the localities for carrying out construction or installation works.
• Tax for the use of road protection zones outside the locality limits for placing outdoor advertisements.
• Tax for the use of road protection zones outside the locality limits for placing roadside service objects and commercial economic objects.

Depending on the type of road tax, the tax law establishes the taxable person, deadlines for payment of the road tax, tax rates, exemptions (e.g. a legal entity or an individual shall pay road tax on vehicles registered in Moldova (i) on the date of state registration of vehicle or (ii) on the date of the vehicle inspection/annual technical testing of the vehicle).

Road tax rates for the use of roads by vehicles registered in Moldova vary depending on the type of vehicle and its specific characteristics (engine capacity, weight, etc.).

The fixed tax rates for vignette vary from EUR 4 to EUR 85, depending on the period the vehicle stays in the territory of Moldova.

Starting 1 January 2024, mopeds, scooters, motorbikes, motorcycles, and vehicles with electric motor are subject to road tax.

Taxes on natural resources

As of 1 January 2021, several taxes on natural resources have been repealed, and the following taxes apply:

• Tax on the water.
• Tax on the mineral exploration.
• Tax for the usage of underground areas.

As of 1 January 2025, natural resources taxpayers have to submit the tax return and pay the taxes by the 25th day of the month following the end of the reporting semester as follows:

• 50% of the tax amount is paid to the first-level local budget.
• 50% of the tax amount is paid to the state budget.

Local taxes and duties

Local taxation in Moldova refers to the application of the following main types of taxes and duties:

• Duty for the right to perform local auctions and lotteries.
• Tax on advertising placement and tax on advertising devices.
• Fee for the right to use local symbols.
• Land improvement duty.
• Tax for commercial and/or services providing units.
• Parking tax.
• Hotel room occupancy tax.
• Resort fee.
• Tax for provision of passengers’ transport services on the municipalities, cities, and villages (communes) territory.
• Market fee.

Local authorities are authorised to decide the type of local taxes to be applied and the level of tax rates for each local tax.

As of 1 January 2025, taxpayers have to submit the tax return and pay the local taxes by the 25th day of the month following the end of the reporting semester.