Moldova: Proposal to allow issuance of e-receipts; guidance for SMEs exceeding VAT registration threshold
Indirect tax developments in Moldova
The government has introduced a proposal to remove barriers to using virtual cash registers and electronic tax receipts (eBon) by enabling merchants in Moldova to issue digital receipts. Under the proposal, businesses could use applications on phones, tablets, or computers to send tax receipts via email or SMS, with printing options available upon request. A draft law will be submitted for parliamentary approval to implement the changes.
In addition, the State Tax Service (STS) on May 29, 2025, clarified that a business entity exceeding the VAT registration threshold of MDL 1.2 million must switch to the standard income tax regime from January 1, 2024. For 2025, the entity can return to the small and medium enterprises (SME) tax regime if it does not exceed the threshold in 2024, with the choice indicated in its accounting policy by April 25, 2025.
For more information, contact a KPMG tax professional in Romania:
René Schöb | rschob@kpmg.com
Inga Tigai | ingatigai@kpmg.com