The relevant provision is contained in Law No. 187 of July 10, 2025, amending certain regulations, including the Tax Code.
Thus, paragraph (2) of Article 95 of the Tax Code is supplemented with provisions regulating the procedure for the taxation of VAT if cars are acquired under a financial leasing agreement before January 1, 2026, and their value, set by the agreement with the right of installment payment, already includes excise tax calculated at the time of importation.
At the same time, legal entities whose activity is classified under section G, group 45.1 of the Classifier of activities in the Moldovan economy will have the right to request the refund of the amount of excise duties, except for the additional excise duty paid on the free circulation of vehicles in stock (current assets) as of December 31, 2025. for the stocks sold as of January 1, 2026. Excise duties are refunded in accordance with the procedure established by the Government.
Although Logos Press has repeatedly informed about these exceptions to the mechanism for imposing VAT on car imports from 2026, many readers ask for clarification as to which types of vehicles we are talking about. Law No. 187 lists specific items in the commodity nomenclature. For example, according to the code 870321-24 of the Combined Commodity Nomenclature, these are passenger cars and other motor vehicles designed primarily for the transportation of people, including cargo-passenger vans and racing cars with engine cylinder displacement from 1000 cm³ to more than 3000 cm³.
HS 870331-33 is diesel cars with engine cylinder displacement from 1500 cm³ to more than 2500 cm³.
870340 and 870350000 are plug-in and hybrids. 8703 80 are “pure” electric vehicles.
8705 – special purpose motor vehicles (e.g., emergency trucks, crane trucks, fire fighting vehicles, concrete mixers, road cleaning vehicles, water trucks, water washers, workshops, x-ray vehicles), other than for the transportation of passengers or goods
The provisions shall enter into force on January 1, 2026.
