Documentation on Moldova

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The VAT rules for doing business in Moldova under Title III of the Fiscal Code — the 20% standard rate and 8% reduced rate, the MDL 1.7 million registration threshold in force since 1 March 2026, IDNO fiscal codes, e-Factura electronic invoices, the phased VAT and excise charge on goods imported by Transnistria-based operators (Government Decision No. 469/2026), and the 2027 fiscal-policy bill that is still before Parliament.