The provisions approved by the Parliament were included in the package of measures to support the business environment. It is specified that the reduced VAT rate for medical devices was effective from January 1, 2026, being included in the document on tax policy – 2026. However, during the period of application of the preferential tax regime it turned out that its introduction did not lead to a decrease in the sales price.
Prices of medical devices are not regulated by the state and trade markups are not limited. Therefore, the measure taken earlier did not achieve the set goal.
At the suggestion of the Ministry of Finance, the Tax Code returned to the previous norm, which was in effect until January 1, 2026. The phrase “on goods registered in the State Register of Medical Devices” was excluded from Article 96 of the Tax Code, which stipulates the application of the preferential VAT rate (8%).
From May 1, 2026, the standard VAT rate of 20% for medical devices will be applied again in Moldova.
