A corresponding amendment on the return to the basic VAT rate for medicines has been introduced into the Tax Code. In particular, the position “goods registered in the State Register of Medical Devices” is excluded from Article 96 of the Tax Code, which provides for the application of a preferential VAT rate of 8%.
The measure did not lead to a reduction in prices
It should be clarified that the provision on the reduced VAT rate for medical devices was included in the document on budget and tax policy – 2026. It is effective from January 1, 2026.
However, during the period of application of the privilege it turned out that its introduction did not lead to a decrease in the selling price of these goods.
Since in Moldova the prices for medical devices are not regulated by the state and the trade margin is not limited by law, the measure has not achieved its goal, the explanatory note to the law emphasizes.
Therefore, at the suggestion of the Ministry of Finance, the previous norm was returned to the Tax Code, which was in force until January 1, 2026.
So, from May 1, 2026, the standard VAT rate for medical devices of 20% will again apply in Moldova.
