Harmonisation of VAT on electronic and paper-based books and periodicals
Moldova has followed the example of the EU, and synchronised the Value Added Tax rate on electronic books and periodicals with those on their printed equivalent. The measure, which exempts electronic publications from VAT, was approved by Parliament, and now awaits gazetting before entering into force.
The new classification came into place on 15 April 2022.
Moldova’s standard VAT rate is 20%. There is a reduced VAT rate of 6% for hotel and restaurant services. The 8% rate applies to basic foods, medicine and certain heating materials.