taxation

In Moldova, the reporting of information from indirect sources was introduced in 2018 for taxation and anti-avoidance purposes. However, the system is constantly being finalized. There is a gradual introduction of new subjects of this obligation and a tightening of the data exchange system. And from 2025, a new, stricter reporting form is introduced, requiring information to be submitted by February 25.

Ukraine should approve a cooperation program with the International Monetary Fund as soon as possible to pave the way for receiving budget financing from the EU and the IMF, Logos Press reported.

In 2026, physical persons – citizens will be able to benefit from a benefit that provides for deductions of education expenses not only for children, but also for self-education in the amount of 20,000 lei, Logos Press reported.

In 2026, the exemption amounts for resident individuals, including personal exemptions, remain the same as in 2025 at LE 29700, according to Logos Press.

As of July 1, 2026, the special tax regime in the cab transportation industry will be abolished, Logos Press reported.

The Ministry of Finance is analyzing the possibility of introducing taxes on all parcels from foreign marketplaces, including those worth up to 150 euros. This was announced by Minister Victoria Belous at a press conference, noting that all changes will be submitted for public discussions.

The authorities plan that from January 1, 2027, the adjusted data on its value, obtained as a result of mass revaluation, will be applied for taxation of residential real estate.

Beginning January 1, 2027, adjusted value data from a mass revaluation will be used to tax residential property, Logos Press reports.

After the benchmark revaluation, the value of government property has increased significantly, and given the scale of the problem, the upside potential is far from over, according to Logos Press.

Chisinau hosted Taxcon’25 – the largest conference on taxation, where regulators, business and international experts assessed the country’s fiscal course. This year, the main topics were the harmonization of taxes and excise duties with EU legislation, digitalization of tax administration, and the impact of artificial intelligence on the automation of fiscal systems. For Moldova, which is on its way to the EU, these issues are of key importance: not only the fulfillment of European requirements, but also the ability to support economic growth depends on how the country adjusts its tax levers.

The European Parliament’s tax subcommittee is looking for ways to tax artificial intelligence (AI) given its impact on the labor market and consumption of resources, including electricity, Logos Press reports.

From January 1, 2026, a simplified taxation regime will be applied for individual entrepreneurs, Logos Press reports.