Moldova Opens VAT Registration for Intermediaries Handling Parcels

The procedure for registering VAT payers for parcels has been launched

To prepare information systems for the application of VAT to parcels valued at up to 150 euros, a procedure has been developed for the registration of taxable persons carrying out distance supplies of goods to natural persons – citizens of Moldova. It has been published and has come into force.

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It should be noted that the introduction of VAT on the import of goods by post came into force on 1 November this year, in accordance with the amendments to Article 118³ of the Tax Code, approved as part of the 2027 tax policy package, which was adopted by Parliament at its second reading on 22 October this year.

To ensure the implementation of this change, the State Tax Service has drawn up and published an order setting out the procedure for registering operators as VAT payers, for cancelling such registration, and for amending the data used for the purposes of applying this special regime.

According to the order, VAT will be payable by non-residents not registered in Moldova who carry out distance sales of imported goods (with the exception of excise goods). The law stipulates that they may only apply the special regime by appointing an intermediary. In other words, the tax will be paid by the intermediary – a person registered in Moldova and appointed by the taxpayer.

The intermediary will be obliged to calculate and pay VAT, as well as to act in accordance with the new special regime, on behalf of and at the expense of the taxpayer.

If an intermediary represents several taxpayers, each of them will be assigned an individual registration code. The Order sets out the procedure for including the intermediary in the register of such codes, for their registration and removal from the register, as well as the forms that the intermediary must submit to the State Tax Service, etc.

It should be noted that the VAT procedures were originally scheduled to come into force on 1 October 2026; however, due to the system not being ready, the deadline was postponed to 1 November 2026.

This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.

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