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Moldova: Consultations on implementation of various EU directives

Value added tax (VAT) reverse-charge mechanism, excise duties, and tobacco tax

April 16, 2025

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

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