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Moldova: Amendments to tax code

The changes revise several tax provisions, including penalties, VAT refunds, and rules for excisable goods.

june 1, 2026

Parliament has adopted Law No. 41, revising multiple provisions of the tax code to support business activities. The developments include:

  • The law modifies penalties and provides relief from account suspension for limited tax arrears.
  • The law updates the VAT refund program for agricultural producers for the period from March 2026 through December 2026.
  • The law establishes specific rules for excisable goods upon the termination of a free economic zone, allowing duty-free release under defined fiscal conditions.

For more information, contact a KPMG tax professional in Moldova:

Inga Tigai | ingatigai@kpmg.com

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