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Moldova Court Upholds VAT Refund Regulation, Confirms Government’s Delegated Authority

  • Moldova’s Constitutional Court upheld article 27 of the VAT refund regulation as constitutional.
  • The government acted within its delegated authority in establishing VAT refund procedures, including supplier chain verification.
  • The Court found no violation of constitutional rights.
  • The decision was published in the Official Gazette on October 17, 2025.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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