On 30 September 2026, Moldova’s State Secretary at the Ministry of Finance, Corina Alexa, presented the government’s fiscal and customs policy priorities during the Moldova Tax Gateway event, a practical guide for international investors organized by the Ministry. The presentation outlined the strategic direction for tax administration modernization, alignment with European Union acquis, and measures to enhance tax compliance and investment climate. The event underscored Moldova’s commitment to implementing the EU Association Agreement and advancing tax reforms under the Fiscal Code and Customs Code amendments, with immediate effect for certain digital reporting obligations and a phased timeline for full legislative alignment by 31 December 2027.
Key Takeaways
- EU Alignment and Digital Transformation: The Ministry emphasized the transposition of EU directives on administrative cooperation, VAT, and excise duties into national legislation, alongside the rollout of a fully digital tax administration platform to facilitate real-time reporting and reduce compliance burdens for multinational enterprises. The new e-invoicing mandate will become mandatory for all VAT-registered businesses from 1 January 2027, requiring integration with the national fiscalization system.
- Enhanced Tax Certainty for Investors: New advance pricing agreement (APA) guidelines and a binding ruling mechanism will be introduced to provide legal certainty for cross-border transactions, supporting Moldova’s ambition to attract foreign direct investment in priority sectors such as IT, automotive, and green energy. The APA program will follow OECD Transfer Pricing Guidelines and include bilateral and multilateral agreements with EU member states.
- Anti-Avoidance and Customs Modernization: The government plans to strengthen transfer pricing documentation requirements in line with OECD BEPS Action 13, implement a risk-based customs control system, and enhance mutual administrative assistance with EU member states to combat tax fraud and smuggling. A new customs valuation database will be launched to ensure accurate duty assessment on imported goods.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement