Moldova: Legislation providing customs and VAT incentives for certain renewable energy projects; consultation on draft law providing customs and VAT relief for personal vehicles imported from EU member states
New laws grant customs and VAT relief for renewable energy and EU-imported personal vehicles.
Law No. 112 of June 11, 2026 (published in the official gazette on June 25, 2026) eliminates customs duties on wind energy installations and batteries and allows deferral of import duties and VAT for up to 20 months for qualifying equipment.
In addition, the Parliament on April 30, 2026, enacted Law No. 67, establishing a convergence fund and amending VAT and excise implementation rules affecting the Transnistrian region. In particular, the law removes specific preferential provisions, introduces VAT treatment for balancing electricity and certain natural gas supplies to entities without fiscal relations with Moldova’s budgetary system, and directs part of taxes and fees collected in the region to the convergence fund to reduce economic and social disparities.
Finally, the Ministry of Finance on May 11, 2026, launched public consultation on a draft law implementing EU Council Directive 83/182/EEC, establishing exemptions from VAT, excise duties, and customs duty for certain means of transport temporarily introduced from EU member states—including personal vehicles and related equipment, but excluding commercial vehicles.
For more information, contact a KPMG tax professional in Moldova:
Inga Tigai | ingatigai@kpmg.com