Татьяна Шикирлийская
All necessary information useful for investors and able to help them make a choice in favor of investing their capital in the Republic of Moldova is presented in the brochure “Investor’s Guide 2025”, – Logos Press reports.
The periodicity of issuance of state securities (SS) through the eVMS.md platform will become monthly, starting from April this year – reports Logos Press.
Since March 24 this year, when receiving parcels from abroad with a value of more than 150 euros, individuals can fill in the customs declaration online. This is provided for by the new Customs Code of Moldova and the capabilities of the customs information system Asycuda.
Individuals will only be able to purchase real estate and automobiles from April 1, 2025 after completing a Declaration of Liability.
From April 1, 2025, Law No. 34 “On cash payments” will come into force in Moldova. The document significantly restricts the movement of cash in the economy. The law prescribes the rules of its use in economic turnover, sanctions for its non-fulfillment and, in general, orientation towards cashless settlements in economic activity.
Since 2025, transfer pricing legislation has been in force in Moldova. In accordance with its provisions, by March 25 of this year, taxpayers conducting transactions with affiliated persons were obliged to prepare and submit to the tax authorities information on transfer prices.
When preparing the fiscal policy for 2026, the Moldovan accounting community proposes to amend the legislation regarding the so-called joint and several subsidiary liability. This provision is stipulated in the Law on Insolvency and other legislative acts. The proposal is related to the growing number of cases of bringing accountants of enterprises to this type of liability, as well as the fact that the STS has started to resort to it more often outside the bankruptcy procedure.
The deadline for filing income tax returns (form CET 18) for 2024 by individuals not engaged in entrepreneurial activity expires on April 30. The State Tax Service has issued a guideline setting out the procedure and mechanism for calculating income tax for individuals.
When Moldova decided to abolish entrepreneurial patents in trade and some other areas, it was assumed that they would be replaced by the “individual entrepreneur” form of activity. And it has indeed partially replaced them. However, it is not very popular and in demand in Moldova.
According to Moldovan legislation, all election costs are borne by the state. The Central Electoral Commission estimates that about 2 million lei was used from the state budget for voting by mail during the 2024 presidential election. The data can be seen on the agency’s website.
The abolition of excise duty and implementation of VAT on car imports may be delayed for another year or more.
For small producers of beer, wine, fermented beverages other than beer and wine, as well as small ethyl alcohol production enterprises, the excise duty rate will decrease from the moment of Moldova’s accession to the EU. The benefit implies almost a double reduction (by 45%) compared to the standard rate that large and medium-sized producers will pay.
