Tax Code

The tax code will be supplemented with regulations to discourage the artificial shifting of income to lower-tax jurisdictions and increase tax fairness between local and international companies, Logos Press reported.

The Monitorul Oficial of December 31 published Law No. 318/2025 amending a number of regulations, which introduces a number of amendments to the Tax Code that will come into force on January 1, 2026, Logos Press reported.

The adjustments to the Tax Code presented by the ruling PAS party faction in parliament are essentially a tax policy document for next year. They will come into effect on January 1, 2026, subject to approval, Logos Press reported.

After joining the European Union, Section IV of the Tax Code on excise duties, adapted to European requirements, will be applied in Moldova,” Logos press reports.

A package of amendments to the tax legislation proposed by the Ministry of Finance is expected to be approved by the end of the mandate of the current parliament.

The report on road use tax for cars registered in Moldova (form TFD 19) may be canceled,” Logos press reports.