On 30 September 2026, the Government of Moldova approved a draft law on mutual assistance in the recovery of tax claims, transposes Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties, and other measures. The legislation establishes a legal framework for cooperation between Moldova’s State Tax Service and tax authorities of EU member states, enabling the enforcement of tax debts across borders. The law will enter into force upon publication in the Monitorul Oficial and applies to tax claims arising from 1 January 2026.
Key Takeaways
- Scope of Recoverable Claims: The draft law covers all taxes, duties, and compulsory contributions owed to the state budget, local budgets, and social security funds, including penalties and interest. It excludes customs duties which remain governed by separate customs mutual assistance agreements.
- Procedural Safeguards and Time Limits: The requested authority must recognize the claim and initiate recovery measures as if the claim were its own, without requiring a court judgment in the requested state. A statute of limitations of five years applies from the date the claim becomes enforceable in the applicant state, with suspension provisions during appeals.
- Information Exchange and Confidentiality: The law mandates automatic exchange of information on taxpayers’ assets and income to facilitate recovery, while ensuring data protection in line with GDPR standards. The State Tax Service is designated as the central liaison office for incoming and outgoing requests.
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