Moldova VAT Calculator 2026 — 20% Standard Rate
20% standard, 8% reduced (food, pharma, hotels), 0% zero-rated (exports).
Moldova Tax System
Value Added Tax (TVA) in Moldova is levied at a standard rate of 20%. A reduced rate of 8% applies to essential goods and services including food products, pharmaceutical products, medical devices, hotel accommodation, and public transport. Exports and certain international services are zero-rated at 0%.
Businesses with annual taxable turnover exceeding MDL 1,200,000 must register for VAT. VAT returns are filed monthly or quarterly depending on the taxpayer category. Non-residents providing electronic services to Moldovan consumers may also be required to register.
2026 Rates: Standard 20%, reduced 8%, zero-rated 0%, registration threshold MDL 1.2M.
Moldova VAT Calculator 2026 — 20% Standard Rate
20% standard, 8% reduced, 0% zero-rated. Free online VAT calculator.