In this context, the model form for reporting road use tax on vehicles registered in Moldova (Form TFD 19) will be modified. The State Tax Service has submitted for public consultation amendments to the Order No. 406/2018 on its approval. The proposals will be accepted until February 26 this year.
The ministry notes that the draft was elaborated in order to fulfill the provisions of Article II, paragraph 85 of Law No. 212/2023 on the amendment of some normative acts (related to fiscal policy), which amended Annex No. 1 to Title IX of the Fiscal Code.
According to these amendments, starting with the tax period of 2026, the obligation to calculate and pay tax for road use by vehicles registered in RM arises for owners of electric vehicles registered in RM. This refers to mopeds, scooters, scooters and motorcycles with an electric engine, as well as passenger cars, special purpose vehicles on the chassis of passenger cars that are fully electric.
As a reminder, Annex No. 1 to Section IX of the Tax Code regulates the tax rates for these categories of cars.
STS also clarifies that by law, legal entities and individuals engaged in entrepreneurial activities are obliged to annually submit a report on payment of this tax to the STS by January 25 of the year following the tax year. Therefore, two new items are added to the standard TFD 19 report form.
