In addition, starting January 1, 2027, a fee of 12 lei will be charged for each package, with the exception of excise goods. The obligation to pay this fee will fall on the recipient of the goods. The postal service provider will be responsible for collecting the fee, declaring it, and remitting it to the budget.
These provisions are set forth in amendments to the Tax and Customs Codes proposed by the Ministry of Finance as part of the 2027 budget, tax, and customs policy.
Foreign online stores and e-commerce platforms not registered in Moldova will be able to sell goods to local consumers through intermediaries registered in the country, who will calculate and pay VAT on behalf of the foreign seller. These intermediaries will also provide the Customs Service with a guarantee covering the corresponding import duties.
In turn, the State Tax Service will assign the intermediary a separate registration code for each seller it represents. A single foreign seller will be able to operate through multiple intermediaries simultaneously.
VAT must be paid within 30 days of the goods being released for free circulation in Moldova.
