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The new provision is included in a draft document developed with the aim of establishing a Cohesion Fund within the state budget. It will be submitted for public consultation.
As a reminder, the amendments introduced into the legislation provide for the uniform application of tax and customs rules throughout Moldova, as well as the adaptation of entities on the left bank of the Dniester to these rules.
Accordingly, starting August 1, 2026, VAT and, where applicable, excise taxes will be applied to foreign trade transactions involving 11 categories of goods. The list is provided in the document.
Exceptions include ores, slag, and ash, as well as base metals and products made from them, which will become subject to taxation starting January 1, 2027.
The resolution also specifies the customs clearance procedures for goods not included in this list, provided that they remain within the territory of the Transnistrian region.
The procedure for documenting the payment of import duties has been defined, as well as the mechanism for preventing double taxation. It also sets forth the procedure for applying Moldovan legislation (the Tax and Customs Codes) when calculating, declaring, paying, deducting, refunding, and administering VAT and excise taxes, etc.
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