The relevant draft resolution of the Ministry of Finance has been finalized and amended compared to the version submitted for public consultation in July.
The draft clarifies the definition of a direct foreign economic transaction. Such a transaction will be considered to be one between a legal entity that is not a resident of Moldova and an economic agent in the Transnistrian region who is the recipient of the goods and is responsible for paying for them.
The government intends to begin applying the new rules to the majority of goods starting September 1, 2026. The list includes caviar and its substitutes, alcoholic beverages (including wine), tobacco products, perfumes, fireworks, furs, precious stones and metals, jewelry, certain vehicles, telephones, and computers.
For some goods, later implementation dates are planned. For example, starting January 1, 2027, the new rules are proposed to apply to certain non-alcoholic beverages, ores, concentrates, slag and ash, base metals, kaolin and other clays, as well as petroleum products, oils, and other goods under tariff heading 2710. For natural gas and electricity, this deadline is set for April 1, 2027.
It is proposed that goods not included in the list be cleared without the collection of VAT and excise taxes, provided that they remain within the territory of the Transnistrian region.
This is the first stage in harmonizing the tax regimes on both banks of the Dniester. By 2030, the authorities plan to apply a unified tax regime to all goods imported into the Transnistrian region.
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