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VAT Rates in Moldova

Quick overview

Standard Rate Reduced Rate Other Rates
20% 6%, 8%

The local name for VAT in Moldova is Taxa pe valoarea adaugata (TVA). There are basically 4 VAT rates in Moldova:

  • Standard VAT rate is 20%
  • Reduced VAT rate is 6% and 8%

Recent developments

  • Starting 1 January 2021, VAT rate for accommodation services, food, and beverages supplied by entities that provide public accommodation and catering services has been decreased from 15% to 12%.
  • As of June 21, 2021, a 6% reduced VAT rate for services and food supplies by entities providing accommodation and restaurant service will apply.

For more information about (recent) rate change developments in Moldova, please click here.

Standard rate: 20%

This rate applies for all transactions that take place in Moldova, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Moldova applies various exemptions with a refund of tax paid at preceding stages (zero rates), such as

(Exemption with the right to credit VAT)

• Exports of goods and related services
• International transport of persons and freight
• Electric and thermal power
• Supplies of water to the public

• Cars
• Long-term tangible assets contributed into share capital under the special rules approved by the government
• Tractors and other agricultural machineries

• Food for Children

Examples of exempt supplies of goods and services
• Dwellings
• Land
• Long-term tangible assets contributed into share capital under the special rules approved by the government
• Financial services
• Educational services
• Insurance
• Betting and gaming
• Books and periodicals

Reduced rate 1: 8%

• Bakery products
• Dairy products
• Agricultural products
• Drugs
• Natural and liquefied gas produced and imported in Moldova
• Phytotechnics and horticulture products in natural form, zootechnical products in natural form, live and slaughtered produced and/or delivered within the territory of Moldova
• Beet sugar produced, imported and/or delivered within the territory of Moldova

Reduced Rate 2: 6%

  • As of June 21, 2021, a 6% reduced VAT rate for services and food supplies by entities providing accommodation and restaurant service will apply.

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on June 5, 2021.

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