Mandatory e-factura 1 October 2026 The Moldavian Ministry of Finance has confirmed the launch schedule for its mandatory e-invoicing (e-factura) regime: H2 2025: start of regulatory and technical documentation Jan 2026: pilot phase Oct 2026: full mandate The mandate will be built around a new
VAT rate on restaurant and cafe services cut to 6% till Feb 2025 The Moldovan State Tax Service has confirmed that VAT for hospitality services will be cut from 8% to the reduced VAT rate of 6% end on 13 February 2025. The reduced rate,
Reduction from 20% standard rate to 8% from 1 January 2024 The Moldovan Ministry of Finance’s proposal to reclassify hotel accommodation and restaurant services from the 20% standard rate to the reduced rate of 8%. This will come into effect from 1 January 2024. The
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
Third extension of COVID-related VAT subsidy for hotel and restaurant services Moldova has extended for the third time its application of the reduced 6% VAT rate on hotel and restaurant services until 24 April 2022. It was due to run out on 15 March 2022.
Moldova has extended for the second time its application of the reduced 6% VAT rate on hotel and restaurant services until 15 March 2022. It was previously at the 12% reduced rate. Reduced rate first introduced in June 2021 Moldova first cut Value Added Tax
The east European state of Moldova has introduced Value Added Tax obligations on non-resident providers and payment intermediaries of digital services through electronic networks to its consumers from 1 April 2020. This requires a simplified electronic services VAT registration. The standard VAT rate in Moldova
