Moldova – Introduction of VAT on Low-Value Imports 2026 

Moldova is planning to introduce amendments to its current Tax Code(VAT section) to be able to impose VAT on low-value imported products. At the current time, low-value imports (parcels with a value not exceeding EUR 150) are free of VAT and customs duties. 

Considering the noteworthy growth of low-value imports, mainly facilitated by foreign e-commerce marketplaces, the Ministry of Finance is strongly recommending the amendment of the current framework, which “unfairly” treats the sales of domestic low-value products and the imported ones. 

The Ministry of Finance is proposing the introduction of the VAT for all imports of low-value consignments(except the imports of tax-exempt goods), to equalize the tax treatment for similar types of products, and to increase the country’s budget from this type of revenue. 

Timeline 

The proposed bill, if accepted, will introduce VAT for online purchases of low-value goods from October 1, 2026. 

Impact on e-marketplaces 

The online vendors and online marketplace operators should register for VAT(if they haven’t done so already) to be able to charge, collect, and remit VAT for the supplies of low-value products to local customers. The VAT should be collected at the point of sale. 

The standard VAT rate of 20% will be imposed(in general) on supplies of low-value products to local customers. 

These imports will remain exempt from the customs duty. Only VAT shall be imposed.