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VAT thresholds for 2026 · Codul Fiscal Title III

Drag the sliders. See the verdict.

Two thresholds apply in 2026: MDL 1.5M from 1 January, MDL 1.7M from 1 March. Slide your turnover and customer mix to see whether registration is mandatory, voluntary, or premature.

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Currency

Date of first invoice

Determines which threshold applies: MDL 1.5M before, MDL 1.7M from 1 March.

Projected turnover, current year L 1,300,000
01M2M3M4M5M
Projected turnover, next year L 1,900,000
01.5M3M4.5M6M
B2B EU customer share 20%
0%25%50%75%100%
B2C local customer share 50%
0%25%50%75%100%

Remainder is treated as B2B Moldova. EU exports are zero-rated; B2C local sales carry the full 20% price effect.

Verdict

Pending

This year L 0
Next year L 0
Show breakdown

Threshold check

Applicable thresholdL 0
Current year turnoverL 0
Next year turnoverL 0

Cash-flow effect (registered scenario)

Output VAT collected (20%)L 0
Refundable on B2B EU exportsL 0
B2C price effect on local salesL 0
Methodology and assumptions
  • Mandatory registration: turnover above the applicable threshold within any consecutive 12-month period (Codul Fiscal al RM, Title III).
  • Threshold timeline: MDL 1.5M from 1 January 2026 to 28 February 2026; MDL 1.7M from 1 March 2026 onwards.
  • Standard VAT rate: 20%. Reduced rates apply to specific categories.
  • 4% turnover regime: available where annual turnover stays under MDL 1.5M and the entity is not VAT-registered.
  • B2B EU exports: zero-rated for Moldovan VAT, with input VAT recoverable. B2B Moldova: standard 20%, input VAT recoverable by the customer. B2C Moldova: standard 20%, paid by the consumer. B2C EU: location-of-supply rules apply; OSS-equivalent registrations not modelled.
  • FX: indicative MDL/EUR ≈ 19. Use the BNM rate of the day for filings.

Disclaimer

Indicative figures based on Moldovan VAT statute as currently in force. Not legal, tax, or investment advice. Eligibility for the 4% turnover regime, sectoral exemptions, and reverse-charge cases are not modelled.

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