- Goods purchased and resold abroad by Moldovan residents to nonresidents are not subject to Moldovan VAT.
- Commissions charged by freelance services platforms to Moldovan legal entities are considered imported services and subject to 20% VAT.
- From January 1, 2026, business entities in Moldova must register as VAT payers before purchasing electricity and gas, per new VAT rules.
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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