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Moldova: Amendments to transfer pricing documentation rules

Including requirement to submit Master file upon request starting with tax year 2025

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March 9, 2026

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

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