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Moldova: Consultations on draft legislation implementing multiple EU excise directives

Legislation would enter into force on the date of Moldova’s accession to the EU.

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March 20, 2026

The Ministry of Finance initiated renewed consultations on draft legislation to implement multiple EU excise directives.

The legislation would expand and clarify rules on excise duty suspension, release for consumption, exemptions, reduced rates, administrative documentation, and obligations for operators dealing in excised goods.

The legislation would also introduce detailed classifications for energy products based on combined nomenclature (CN) codes and provide for annual updates of excise rates linked to the euro exchange rate.

If approved, the legislation would enter into force on the date of Moldova’s accession to the EU.


For more information, contact a KPMG tax professional:

René Schöb | rschob@kpmg.com

Inga Tigai | ingatigai@kpmg.com

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