Moldova is consulting on major VAT reforms to align with EU standards, including extending the 20% rate and broadening the tax base. Key changes cover rate adjustments, registration thresholds, deregistration rules, and a new general right to reclaim input VAT from 1 January 2027.

Moldovan Parliament has raised the VAT registration threshold from 1.2 million lei to 1.7 million lei, effective 1 March 2026. The change reduces the number of companies required to register for VAT and aims to ease administrative burdens for microenterprises.

Moldova’s legislature has amended the Tax Code to raise the VAT registration threshold to 3.2 million lei, a move that the Ministry of Finance only partially supports by proposing 1.7 million lei. The current threshold, effective 1 January 2026, stands at 1.5 million lei, and the EU directive caps the limit at 85 000 € or its equivalent.