Many citizens put off submitting income tax declarations until the last minute. And although this is not a good practice, money for the budget is important. Therefore, the State Tax Inspectorate traditionally every year establishes a special mode of operation of its offices before the deadline for the submission of declarations by individuals.
As of April 1 of this year, the Law No. 34 “On Cash Settlements” came into force in Moldova, which significantly restricts the movement of cash in the economy. Although this moment was postponed due to insufficient preparation of the parties, it continues to raise questions and doubts even today.
During two months of this year, the total state budget revenues amounted to 10,226.2 million lei. Including taxes and fees – 10,168.6 million lei, revenues from projects financed from external sources – 57.6 million lei.
In January-March 2025, 60.5 million lei was allocated from the government’s intervention fund. The funds were used to manage the energy crisis,” Logos Press reported.
A new analytical tool designed to assess and monitor economic transformations and reforms in Moldova METRIX (Moldovan Economic Transformation and Reform IndeX) was presented by AmCham Moldova on April 2, – reports Logos Press.
In March 2025, 527 tax controls were carried out by the method of operative inspection. In the course of them violations of legislation were established in 383 cases, – reports Logos Press.
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.
Ukraine’s reconstruction after the war needs a broad dialog at the international level. In Moldova, it should focus on how our country can economically contribute to the process. And how Moldovan business can find its place and role in the reconstruction. The participants in the Moldova-Benelux Economic Forum (Belgium, Netherlands, Luxembourg), which took place in Chisinau on March 11-12, talked about these issues.
According to the Ministry of Finance, the budget deficit jumped again in January 2025. Last year it was reduced, including by cutting expenditures. But in the first months of this year, the revenue and expenditure parts of the budget again went in different directions.
