During the sixth edition of the Moldova Trade Forum 2026 held on 29 October 2026 in Chișinău, Deputy Secretary General of the Ministry of Finance, Lidia Ababii, presented the government’s progress on fiscal and customs reforms within the EU integration framework. The forum, organized under the auspices of the Ministry of Economic Development and Digitalization, gathered representatives from the European Commission, OECD, World Bank, and the private sector. Discussions centered on the implementation of the EU Customs Code, the introduction of electronic invoicing (e-invoicing) mandated by the Tax Code amendments of 2025, and the alignment of excise duties with EU Directive 2008/118/EC. Ababii highlighted that Moldova has transposed approximately 65% of the taxation acquis (Chapter 16) and 70% of the customs union acquis (Chapter 29). The forum also addressed the upcoming Carbon Border Adjustment Mechanism (CBAM) reporting obligations for Moldovan exporters to the EU, effective from 2026.
Key Takeaways
- E-Invoicing Mandate Expansion: Starting 1 January 2027, all B2B and B2G transactions in Moldova must use the national e-invoicing platform, aligning with the EU’s ViDA initiative. The Ministry of Finance will issue detailed technical specifications by Q1 2027.
- Excise Duty Convergence: Moldova commits to gradually aligning excise rates on alcohol, tobacco, and energy products with EU minimum rates by 2029, with a transitional schedule to be published in the 2027 Budget Law.
- CBAM Preparedness: The Ministry of Environment, in coordination with the Ministry of Finance, will establish a national CBAM registry by mid-2027 to facilitate reporting for cement, steel, aluminum, and fertilizer exporters.
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