Moldova: Increase in VAT registration threshold; one-year extension of exemption for SMEs
Effective January 1, 2026
Law No. 318 (published in the official journal on December 31, 2025) introduced the following tax changes effective January 1, 2026:
- Increase in value added tax (VAT) registration threshold from MDL 1.200.000 to MDL 1.500.000
- Extension by one year (for tax year 2026) of the zero-income tax rate for small and medium-sized enterprises (SMEs) that do not distribute dividends and meet filing requirements
For more information, contact a KPMG tax professional:
René Schöb | rschob@kpmg.com
Inga Tigai | ingatigai@kpmg.com