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Moldova: VAT self-assessment declaration for traders of electricity and natural gas

Order No. 120 from the Ministry of Finance

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february 3, 2026

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

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