MD Value-added tax (VAT) Rates Moldova — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
20% 8%, 0% Leu (MDL)

Moldova's general VAT rate is 20%, with other rates including 8% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Principal State Fiscal Inspectorate (www.fisc.md) in Chişinău.

Moldova's consumption tax is called the Value-added tax (VAT), locally known as Taxa pe valoarea adaugata (TVA), which was introduced in July 1998.


Moldova VAT rates for 2017

Standard
20%
Reduced
8%
Other
Zero-rated and exempt

Moldova VAT number format

Businesses in Moldova that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Principal State Fiscal Inspectorate, and will follow a certain format. The VAT number format is 1234567.

VAT return period

Monthly


Moldova Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Moldova are required to start collecting and remitting tax.

Mandatory registration
MDL600,000
Voluntary registration
None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Moldova are not required to collect taxes from the consumer.


Moldova VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Moldova VAT refund program, more info can be obtained from the Principal State Fiscal Inspectorate.


MD Value-added tax (VAT) Rates Moldova Tax Sources & Citations

  • EN: Moldova Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Moldova's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Moldova tax information on this page is incorrect or out of date.
Citations:
  1. Moldova Principal State Fiscal Inspectorate (www.fisc.md)
  2. Ernst & Young global VAT tax study, Moldova (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/md-moldova