Moldova: Clarifications on VAT on vending machines and application of accelerated depreciation
Guidance from the State Tax Service
The State Tax Service (STS) in October 2025 issued clarifications regarding value added tax (VAT) applicable to products sold through vending machines and the application of accelerated depreciation rules.
- The STS clarified that products sold through vending machines are subject to the standard VAT rate of 20%, as these sales are classified as retail trade under CEAM-2 and do not qualify as hotel or restaurant services, which benefit from a reduced 8% VAT rate.
- Additionally the STS clarified the application of accelerated depreciation for large enterprises, stating that for the first year of use, depreciation may not exceed 50% of the asset’s acquisition cost, allocated proportionally across tax years. Subsequent depreciation applies to the residual value over the remaining useful life using the straight-line method.
For more information, contact a KPMG tax professional:
René Schöb | rschob@kpmg.com
Inga Tigai | ingatigai@kpmg.com