Moldova Tax Filing Guide 2026
Moldova's tax filing system is managed through the State Tax Service (STS) online portal. The annual personal income tax return must be filed by 31 March of the following year. Companies must file by 31 March. Self-employed individuals make quarterly estimated tax payments. Late filing penalties apply at 0.08% per day. The tax year is the calendar year.
Overview β Tax Filing in Moldova
The State Tax Service (Serviciul Fiscal de Stat) operates an online tax administration system for all tax filings, payments, and compliance management. Taxpayers register on the STS portal and obtain a tax identification number (IDNO for companies, IDNP for individuals). The system covers income tax, VAT, social contributions, and other taxes. STS has modernised its systems and offers a user-friendly online portal with pre-filled tax returns for employees.
Filing Deadlines
Key tax filing deadlines in Moldova:
- Individuals (employees) β annual return by 31 March of the following year (simplified, often pre-filled)
- Self-employed individuals β annual return by 31 March, quarterly instalments by 25 March, 25 June, 25 September, 25 December
- Companies β annual return by 31 March of the following year
- VAT β quarterly return by the 25th of the month following the quarter
- Social contributions β monthly remittance by the 25th of the following month
STS Online Portal
The STS online portal allows taxpayers to file returns, make payments, view tax history, and communicate with tax authorities. Key features include:
- Pre-filled personal income tax returns for employees (based on employer data)
- Online payment via card, bank transfer, or mobile payment (MPay)
- Digital tax certificate access
- Electronic signature (semnΔtura electronicΔ) for authentication
Penalties & Enforcement
STS enforcement powers include:
- Late filing β 0.08% of unpaid tax per day of delay
- Late payment β 0.08% interest per day on unpaid amounts
- Failure to maintain records β fines up to MDL 10,000
- Tax evasion β penalties of up to 100% of evaded tax plus potential criminal prosecution
FAQs
Can I file my tax return manually?
All tax returns must be filed electronically through the STS online portal. Paper filing is no longer accepted except in exceptional circumstances with STS approval.
What records do I need to keep?
Taxpayers must keep records for at least 5 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, and contracts.
How do I get a tax clearance certificate?
A Tax Clearance Certificate can be obtained through the STS online portal, confirming that all taxes have been paid and returns filed. Processing time is typically 5-10 business days.
Disclaimer
This guide provides general information about Moldovan tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Moldovan tax advisor or the State Tax Service for advice specific to your situation. InvestmentKit does not provide tax advice.