Moldova VAT Guide 2026

Overview — VAT in Moldova

VAT in Moldova is governed by the Tax Code (Title VII) and administered by the State Tax Service (STS). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports of goods. Moldova follows the EU-style VAT system with input-output credit mechanisms. Businesses with annual taxable turnover exceeding MDL 1,200,000 must register for VAT. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and VAT returns are filed quarterly.

VAT Rate Structure

Moldova applies three VAT rates:

• Standard rate (20%) — applies to most goods and services
• Reduced rate (8%) — applies to food products, pharmaceuticals and medical devices, accommodation services, books, newspapers, and periodicals, passenger transport, and agricultural inputs
• Zero rate (0%) — applies to exports of goods, international transport, and services directly related to exports

Certain goods and services are exempt from VAT without credit, including financial services (banking, insurance), educational services, medical services, and rental of residential property. Exempt suppliers cannot recover input VAT.

Registration Threshold

Businesses with annual taxable turnover of MDL 1,200,000 or more must register for VAT. The threshold is based on the preceding 12 months. Once registered, the business must charge VAT on taxable supplies and may recover input VAT on purchases. Non-resident businesses supplying electronic services to Moldovan consumers must register for VAT regardless of turnover. Agricultural producers may apply a special VAT regime with reduced reporting obligations.

VAT Filing & Payment

VAT-registered businesses must file quarterly returns by the 25th day of the month following the quarter. The VAT return shows output VAT charged, input VAT recoverable, and the net VAT payable or refundable. Payment is due at the time of filing. Late filing attracts penalties of up to 0.08% of the unpaid amount per day. VAT refunds for exporters are generally processed within 45 days.

FAQs

Can I recover input VAT on all purchases?

Input VAT is recoverable on purchases used for taxable supplies. VAT on expenses related to exempt supplies, passenger cars (partial restriction), and entertainment is generally not recoverable.

What is the penalty for late VAT filing?

Late filing attracts a penalty of up to 0.08% of the unpaid VAT per day of delay, capped at the amount of tax due. Additional fines may apply for failure to submit electronic returns.

Are e-commerce and digital services subject to VAT?

Yes, non-resident suppliers of digital services (streaming, software, online courses) to Moldovan consumers must register for VAT in Moldova. An electronic registration portal is available.

Disclaimer

This guide provides general information about Moldovan VAT for the 2026 tax year. Tax laws and rates 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.