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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
MoldPres · 5 months ago
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.
Logos Press · 5 months ago
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.
The Portugal News · about 8 hours ago
Portugal has approved an amendment to clarify the application of the reduced 6% VAT rate to urban rehabilitation projects, regardless of an approved urban rehabilitation operation. The change, which is retroactive to 2008, will bring legal certainty to builders and developers and is expected to recover millions of euros in VAT.
The Trade Hub · 2 days ago
EU: The European Commission has amended the Union Customs Code Implementing Act to allow electronic certificates of origin in ELAN, effective 1 July 2026. The changes also introduce Article 59a for goods from the United States, requiring proof of direct transport or non-alteration.
The Trade Hub · 2 days ago
EU has introduced a EUR 3 customs flat charge for low-value B2C consignments from third countries, effective 1 July 2026. The measure replaces the former EUR 150 de-minimis exemption and applies to parcels valued up to EUR 150, including shipments from the United Kingdom.
SGS e-Customs · 2 days ago
The European Commission has issued new guidance to improve Entry Summary Declaration data quality for the Import Control System 2. The guidance stresses accurate, detailed shipment information and updates the stop words list, removing generic descriptions such as parts, various or general merchandise. With the NCTS Phase 6 derogation ending on 1 June 2026, operators must ensure compliance before submitting shipments to the EU.
Key Takeaways
As of 1 January 2027, Moldova's Ministry of Finance will grant taxpayers a general right to reclaim excess input VAT over output VAT.
From 1 January 2027, Moldova's Ministry of Finance will set the MDL 1.7 million registration threshold based on turnover, and businesses can voluntarily register if they expect to exceed it.
From 1 January 2027, businesses may request deregistration if their turnover falls below the MDL 1.7 million threshold over a 12-month period.
From 1 April 2027, Moldova's Ministry of Finance will replace the 8% rate with the 20% standard rate for hospitality services, food, certain pharmaceuticals, agricultural produce, livestock, and natural gas.
From 1 January 2027, Moldova's Ministry of Finance will apply the standard rate to previously exempt supplies including residential property, most vehicle sales, and low-value imported online purchases.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 6 July 2026. It relates to VAT developments in Moldova. The original source is VatCalc.
