Moldova: New tax return form for small and medium-sized enterprises
New form must be used for first reporting period in tax year 2024
The Ministry of Finance approved a new tax return form (SIMM24) for small and medium-sized enterprises (SMEs) subject to a 4% income tax, replacing the previous form SIMM20.
The new form aligns with the tax and customs policy for 2025 and must be used for the first reporting period in tax year 2024, as per Order No. 143 published on November 30, 2024.
For further information, contact a KPMG tax professional in Moldova:
Marius Costea | mcostea@kpmg.com
René Schöb | rschob@kpmg.com
Cristina Stoianoglo | cstoianoglo@kpmg.com
Inga Tîgai | ingatigai@kpmg.com
Victor Voluta | vvoluta@kpmg.com