The Ministry of Finance has drafted a bill which provides for amendments to Article 95(2) of the Tax Code. It will be supplemented with a new paragraph (j), according to which cars acquired on the basis of financial leasing agreements concluded before January 1, 2026 will not be subject to VAT.
The purpose of this amendment, as noted in the explanatory note to the draft, is to regulate the VAT treatment of such cars. Their value is established by a leasing agreement with the right of installment payment, and already includes excise duty calculated at the time of importation of the vehicle.
It should be reminded that, according to the amendments introduced in the tax legislation, VAT on cars will be introduced in Moldova as of January 1, 2026. It will replace the excise tax, which is currently paid on the import of vehicles.
In addition, it is proposed to abolish VAT for medical devices registered in the State Register by supplementing the second paragraph of Article 96(b) of the Tax Code. According to the idea of the authors of the amendments, this measure will have a positive social effect, facilitating the population’s access to quality medical equipment and services.
The bill also provides for the addition of Article 103(1) of the Tax Code in order to introduce VAT on reforestation services under the National Program 2023-2032.
When issuing invoices for forest expansion and restoration services, forestry entities will be subject to VAT at the rate of 20% of the value of the services rendered, even if they were financed from the state budget.
