Moldova: VAT self-assessment declaration for traders of electricity and natural gas
Order No. 120 from the Ministry of Finance
The Ministry of Finance on November 21, 2025, published Order No. 120 in Official Gazette No. 584–586 to introduce a self-assessment declaration for traders applying value added tax (VAT) through the reverse charge mechanism on electricity and natural gas deliveries.
Traders must certify that their own consumption did not exceed 1% of purchased goods during January–November of the tax year, aligning Tax Code provisions with the EU VAT Directive.
For more information, contact a KPMG tax professional:
René Schöb | rschob@kpmg.com
Inga Tigai | ingatigai@kpmg.com