Moldova: Proposal to apply VAT to remote sales of low-value goods
Intended effective date of November 1, 2026, but may be postponed
The Moldovan government on September 8, 2026, proposed Law on the 2027 fiscal and customs policy package, which would introduce a new special VAT regime for distance sales of imported goods, with an intended effective date of November 1, 2026.
A related draft order of the State Tax Service (SFS), setting out the VAT registration procedure for intermediaries under this regime, was published for public consultation from September 21–25, 2026.
Neither the law nor the implementing order has been finalized or approved by the Parliament or published in the official gazette. As a result, the effective date likely will be postponed.
Background
Moldova currently exempts imported parcels valued below €150 from VAT. The 2027 fiscal and customs policy package would end this exemption, applying the standard 20% VAT rate to business-to-consumer (B2C) distance sales of imported goods (excluding excise goods) with an intrinsic value not exceeding €150 per parcel. A separate fixed processing fee of MDL 12 per parcel (excluding excise goods) is also proposed, effective January 1, 2027, payable by the recipient and collected/remitted by the postal service provider.
Overview of amendments
- Entities in scope: Nonresident taxable persons not established in Moldova that sell or facilitate the distance sale of imported goods to Moldovan individuals would be brought within the new regime.
- Transactions in scope: B2C sales of imported goods (non-excise) to Moldovan individuals not engaged in business activity, in parcels with an intrinsic value up to €150.
- Registration and mandatory representative: Nonresident sellers and platforms would not be able to register directly. They would be required to appoint a representative established in Moldova, who would calculate and remit the VAT and act as customs declarant on the nonresident's behalf. A single intermediary would be allowed to represent multiple nonresidents simultaneously but would be required to obtain a distinct VAT identification number for each relationship, and the representative's own VAT obligations as a registered Moldovan taxpayer would remain unaffected.
- Alternative mechanism: When the special regime is not applied, the person presenting the goods to customs on the recipient's behalf (e.g., postal operator/courier) would instead be allowed to use an alternative mechanism, subject to posting a guarantee, filing an electronic customs declaration, and paying VAT within 30 days of release for free circulation.
- Compliance: Compliance and invoicing obligations are not clarified in the draft order and are thus subject to separate guidance.
For more information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Cristina Stoianoglo | cstoianoglo@kpmg.com