The European Business Association (EBA Moldova) has submitted its official position to the Ministry of Finance regarding the tax treatment of car inventories imported into the Republic of Moldova before 01.01.2026 and sold after this date.
The position paper, presented to Minister Victoria Belous and State Secretary Cristina Ixari, highlights the major risks posed by the cumulative application of VAT and excise duties on these vehicles — a form of over-taxation that:
- distorts market competition,
- significantly reduces affordability for consumers,
- contradicts fundamental principles of European fiscal policy.
The document outlines two alternative scenarios to avoid these negative effects:
- Maintaining the current tax regime for existing stock (excise duty without VAT);
- Applying VAT while allowing a refund of the excise paid at import — supported by clear administrative procedures.
EBA’s position reflects consultations with automotive sector members and is backed by practices from EU Member States and relevant EU law examples.
We thank the authorities for their openness to dialogue and reaffirm our commitment to balanced solutions that support economic development and fiscal fairness in the EU harmonization process.
The document can be accessed here: https://shorturl.at/Uz0iA