Moldova: Amendments to transfer pricing documentation rules
Including requirement to submit Master file upon request starting with tax year 2025
The Ministry of Finance on January 15, 2026, approved amendments to Moldova’s transfer pricing documentation rules.
The amendments introduce a definition of a group of companies and expand documentation obligations, including the requirement to submit the Master file upon request starting with tax year 2025.
For more information, contact a KPMG tax professional:
René Schöb | rschob@kpmg.com
Inga Tigai | ingatigai@kpmg.com