On August 11, 2026, EBA Moldova organized the meeting of the Committee on Taxation and Customs, dedicated to examining the updated version of the draft Fiscal and Customs Policy for 2027, submitted by the authorities for repeated public consultation.
During the meeting, EBA members analyzed the main changes with an impact on the business environment, including:
- Taxation of income and capital – including the introduction of an 18% income tax rate for legal entities carrying out financial and insurance activities, for the fiscal period 2027;
- Value Added Tax (VAT) – including changes related to the VAT regime applicable to energy products, as well as the establishment of a 12% rate for certain products from animal husbandry, phytotechnics and horticulture;
- Excise duties – including the introduction of excise duties for certain new categories of products, such as carbonated non-alcoholic beverages with added sugar or sweeteners and energy drinks;
- Transfer pricing and tax control – with a focus on amendments aimed at verifying compliance with the arm’s length principle;
- Tax administration – including amendments to the instruments and procedures used by the State Tax Service;
- Other tax and customs provisions relevant to the activity and compliance of companies.
- The discussions focused in particular on the practical impact of the new measures, tax predictability, additional compliance costs and potential risks that may arise in the implementation process.
Based on the contributions and observations presented by the members, the EBA will strengthen the business environment’s proposals and continue the dialogue with the authorities to promote a clear, predictable and competitive tax and customs framework that supports investments and the development of companies in the Republic of Moldova.
We thank the members for their involvement, expertise and active contribution to the consultation process!