Moldova: Consultations on implementation of various EU directives
Value added tax (VAT) reverse-charge mechanism, excise duties, and tobacco tax
The Ministry of Finance in March 2025 initiated consultations to amend the tax code to implement various European Union (EU) directives, including:
- VAT Directive 2006/112 on the reverse-charge mechanism for electricity and natural gas operations
- Excise Framework Directive 2020/262
- Directive 2020/1151 on alcohol excise duties
- Tobacco Tax Directive 2011/64
These amendments would take effect upon Moldova's accession to the EU.
For more information, contact a KPMG tax professional in Romania:
René Schöb | rschob@kpmg.com
Inga Tigai | ingatigai@kpmg.com