Moldova: Annual submission of transfer pricing file no longer required

Taxpayers are no longer required to submit their transfer pricing file for transactions in 2024 annually.

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September 18, 2025

Moldova's State Tax Service (STS) in June 2025 announced that taxpayers are no longer required to make their annual transfer pricing file submission for 2024 transactions.

Instead, the file must be submitted within 120 days upon request by the STS, following a draft law amending the Tax Code to ease administrative burdens.

Consequently, for companies with related party transactions equal to or greater than MDL 20 million, a transfer pricing file need only be submitted if requested by the State Tax Service, within 120 calendar days of the request, but not earlier than the deadline for submitting the transfer pricing information.


For more information, contact a KPMG tax professional in Romania:

René Schöb | rschob@kpmg.com

Inga Tigai | ingatigai@kpmg.com

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