The threshold for registering as a VAT payer in Moldova may be increased to 1.7 million lei
This follows from the conclusion of the Ministry of Finance on amendments to the Tax Code proposed by the MPs from “Our Party” faction. They advocated raising the threshold for VAT registration to 3.2 million lei, but the Ministry of Finance only partially supported this idea, noting its readiness to raise the threshold for VAT registration to 1.7 million lei. The Ministry of Finance emphasized that, in the context of Moldova's commitments in the process of accession to the European Union, one of the priorities is the harmonization of national legislation in the field of indirect taxation, including the transposition of Directive 2006/ 112/EC of the Council of the European Union of November 28, 2006, on the common system of value added tax. In accordance with the provisions of Article 284, paragraph (1) of the VAT Directive, Member States may exempt from taxation the supply of goods and services carried out in their territory by taxable persons registered in that territory whose annual turnover at Member State level, relating to those supplies of goods and/or services, does not exceed the ceiling set by these Member States for the application of the exemption. This ceiling may not exceed EUR 85,000 or the equivalent in national currency. As noted by the Ministry of Finance, raising the threshold for registration as a VAT payer to 3.2 million lei contradicts the provisions of the VAT Directive, which stipulates that the registration threshold may not exceed EUR 85,000 or the equivalent in national currency, and the introduction of such a measure will lead to deviations from European VAT practice. In view of the above, the Ministry of Finance announced its partial support for the draft by raising the threshold for registration as a VAT payer to 1.7 million lei in order to comply with the obligations to harmonize with the VAT Directive. It should be noted that in Moldova, from January 1, 2026, the threshold for registration as a VAT payer was increased from 1.2 million to 1.5 million lei. // 23.01.2026 — InfoMarket.
