On 22 September 2026, the Government approved a draft law amending Title IV of the Fiscal Code to transpose six EU directives on excise duties, marking a major step in harmonizing Moldova’s indirect taxation with the EU acquis. The amendment covers excise duty structures, rates, exemptions, and administrative cooperation for alcohol, tobacco, energy products, and electricity. The law is scheduled for Parliamentary debate in October 2026 with targeted entry into force on 1 January 2027, allowing a transition period for economic operators.
Key Takeaways
- Rate Convergence and Minimum Thresholds: Excise rates for cigarettes will increase gradually to reach the EU minimum of EUR 90 per 1000 cigarettes plus a 23% ad valorem component by 2029. Alcohol excise rates will align with EU minimums for spirits, wine, and beer, with reduced rates for small producers maintained under strict volume caps.
- Energy Products and Carbon Pricing: The draft introduces excise duties on coal, coke, and natural gas used for heating and industrial purposes, aligning with the EU Energy Taxation Directive. A carbon component will be phased in, starting at EUR 5 per tonne CO2 in 2027, rising to EUR 25 by 2030, supporting Moldova’s climate commitments under the Paris Agreement.
- Administrative Cooperation and Movement Controls: The law establishes an electronic excise duty management system (EMCS) for real-time monitoring of excise goods movements under duty suspension, replacing paper-based accompanying documents. It also introduces mutual assistance provisions for excise fraud investigations with EU member states, including joint audit teams.
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