It will set out the procedure for registering as a VAT payer, as well as for deregistering and amending the details of taxpayers who are liable to pay VAT.
It should be noted that the new special regime will apply to non-residents who carry out distance sales of imported goods – with the exception of excise goods – to individuals who do not carry out business activities in Moldova.
This regime is introduced by the draft budget, tax and customs policy for 2027, which was approved by Parliament at first reading last week. In particular, the new provisions provide for the addition of Chapter 10 – ‘Special regime for the distance sale of imported goods’ – to Section III of the Tax Code. It provides for the application of VAT to the distance sale of goods imported into the country, the domestic value of which does not exceed 150 euros.
As previously reported by Logos Press, a fixed parcel handling fee of 12 lei per parcel will be added to the value-added tax, and the authorities have promised to collect these payments automatically to avoid unnecessary bureaucracy.
The National Tax Administration invites all interested parties to submit proposals and recommendations for the drafting of the order by 18 September 2026 to [email protected].
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