Moldova

As of 26 October 2026, Moldova’s State Tax Service (STS) has implemented a revised classification of tax violations under the Tax Code amendments approved by Parliament in September 2026. The new framework replaces the previous three-tier categorization with a five-tier system that aligns penalty severity more closely with the degree of taxpayer fault, the amount

On 25 October 2026, Moldova’s Parliament adopted Law No. 189/2026 amending the Tax Code to increase withholding tax rates on dividends and royalty payments to non-residents, effective 1 January 2027. The measure raises the standard dividend withholding tax from 6% to 10% and the royalty withholding tax from 12% to 15%, while preserving reduced rates

Customs data released on 23 October 2026 reveals that Moldova imported a record 42,000 vehicles in the first nine months of 2026, a 38% increase year-on-year. This surge generated an estimated 1.2 billion MDL in additional customs duties, VAT, and excise taxes. The growth is driven by pent-up demand, favorable exchange rates, and the temporary

On 22 October 2026, the Ministry of Finance launched a public consultation on the negotiating positions for Chapter 16: Taxation, alongside Chapters 4, 9, and 17, as part of Moldova’s EU accession negotiations. The consultation package includes detailed position papers on the approximation of Moldovan legislation to the EU’s Direct Tax Acquis (Parent-Subsidiary Directive, Merger

As of 17 October 2026, economic analysts highlight that digital ride-hailing platforms have become a significant driver of fiscal revenue growth in Moldova. The State Tax Service reports improved compliance in the gig economy sector, with platforms facilitating real-time transaction reporting and automated VAT collection. This development aligns with the government’s broader digitalization strategy to

On 12 October 2026, the Government of Moldova convened a dedicated working session to address mounting concerns from the real estate sector regarding the 0.5% contribution levied on construction investments. The contribution, originally introduced under Law No. 123/2022 on Infrastructure Development Funding and effective from 1 January 2023, applies to the total contracted value of

On 12 October 2026, the Moldovan State Tax Service issued an official reminder regarding the upcoming deadlines for filing tax returns and settling tax liabilities for the month of October. This routine but critical communication targets all registered taxpayers, including corporate entities, individual entrepreneurs, and non-resident operators with permanent establishments in Moldova. The reminder covers

On 12 October 2026, the Moldovan Ministry of Finance and the Customs Service announced the continuation of a comprehensive digitalization program aimed at modernizing customs clearance procedures and aligning them with European Union standards under the Association Agreement. The initiative, branded “e-Customs Moldova,” mandates the full transition to electronic customs declarations (SAD) via the ASYCUDA

From 1 to 16 October 2026, the International Monetary Fund’s Fiscal Affairs Department is conducting a technical mission in the Republic of Moldova aimed at supporting the ongoing tax administration reform process. The mission, requested by the Ministry of Finance, focuses on modernizing the State Tax Service, enhancing revenue collection efficiency, and aligning domestic tax

On 2 October 2026, Moldova’s State Tax Service (Serviciul Fiscal de Stat) announced a major criminal investigation into the founding of FlyOne airline, alleging the company was established through a tax evasion and money laundering scheme exceeding 41 million Moldovan lei (approximately $2.3 million). The Prosecutor’s Office for Combating Organized Crime and Special Cases (PCCOCS)