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 value-added tax (VAT) declarations, corporate income tax advance payments, personal income tax withholdings, and mandatory social health insurance contributions. The State Tax Service emphasized that late submissions or payments will attract penalties and interest charges under the Tax Code (Law No. 1164/1997). Taxpayers are encouraged to use the electronic filing portal “e-Fiscal” for secure and timestamped submissions.
Key Takeaways
- VAT Returns Due 25 October: Monthly VAT declarations (Form 300) must be submitted electronically by 25 October 2026, with payment of any net liability due by the same date. The measure applies to both standard and simplified VAT regimes.
- Corporate Income Tax Advance Payment: Companies on the quarterly advance payment schedule must remit the third-quarter installment by 25 October 2026, calculated at 25% of the prior year’s annual liability or based on actual year-to-date profits.
- Social Contributions Deadline: Employers must remit combined social security (24%) and mandatory health insurance (9%) contributions for September wages by 25 October 2026, alongside the monthly salary declaration (Form 100).
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