- Moldova introduced a VAT self-assessment declaration for electricity and natural gas traders using the reverse charge mechanism.
- Traders must certify that their own consumption did not exceed 1% of purchased goods from January to November of the tax year.
- The measure aligns Moldova’s Tax Code with the EU VAT Directive.
- Order No. 120 was published by the Ministry of Finance on November 21, 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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