The State Fiscal Service informs that, on September 4, 2023, the changes to the VAT and excise department regarding “duty-free” stores, carried out by Law no. 302/2022 for the modification of some normative acts .
Thus, starting from September 4 this year, the delivery of goods, their placement and sale in “duty-free” shops will be taxed with VAT.
Also, from the date mentioned above, excise duties are imposed on: the placing of excise goods in duty-free shops, the delivery of excise goods from the customs territory to duty-free shops, as well as the sale by these shops of goods subject to excise duties.
In this context, goods subject to excise duty, liable to be marked with an “excise stamp”, placed in the customs destination “duty-free store” are to be marked compulsorily.
Likewise, we inform you that, through the changes made to the regulatory framework, the right to refund VAT and excise duties for deliveries of goods from the territory of the Republic of Moldova to duty-free shops, made starting from September 4, 2023, was excluded.
For additional information, taxpayers can access the website www.sfs.md or call the Single Call Center of the State Tax Service 0 8000 1525.
Source: sfs.md
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