This guide provides an overview of VAT in Moldova, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Moldova.
Moldova applies reduced VAT for agriculture, supporting its large rural economy.
A registered VAT payer must submit a request / application to the State Tax Service. The tax authority will check the VAT calculation and verify whether the taxpayer has any outstanding debts to the state budget. For certain types of refund, there may be a limit (or threshold) on how much of the declared refund can actually be refunded, depending on documentation and other criteria.
They can file a rectified / amended VAT return, provided that the relevant tax period is not under tax audit. Late or incorrect payments / declarations may lead to interest / penalties, though if corrected before a tax audit, fines may not be applied.
VAT returns are submitted monthly. The deadline is the 25th day of the month following the reporting period. The return must be submitted electronically.
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