Moldova: Constitutional Court upholds VAT refund regulation

Government acted within its delegated authority

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december 5, 2025

The Constitutional Court in August 2025 held that article 27 of the value added tax (VAT) refund regulation is constitutional. The Court held that the government acted within its delegated authority to establish VAT refund procedures, including chain verification of suppliers, and found no violation of constitutional rights.

The decision was published in the Official Gazette on October 17, 2025.
 

For more information, contact a KPMG tax professional:

René Schöb | rschob@kpmg.com

Inga Tigai | ingatigai@kpmg.com

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