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 2024
- 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.
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.
Moldova Tax Sources & Citations
- EN: Moldova Value Added Tax
- RU: НДС
- CN: 增值税
- Moldova Principal State Fiscal Inspectorate (1)
- Ernst & Young global VAT tax study, Moldova (updated 2024)
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