Moldova's 2027 fiscal policy bill proposes VAT changes, including a 12% HoReCa rate and a gas volume cap
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- Moldova
- Tax
- VAT
- Change type
- Rate change
- Status
- Proposed
- Impact
- Watch
- Announced
- 8 September 2026
- Effective
- 1 January 2027
- Authority
- Guvernul Republicii Moldova
- Systems
- ERP, Invoicing, Tax engine, POS, E-commerce
- Verified
- Fetched from official source · medium confidence
Moldovan hospitality businesses, food producers and sellers, gas suppliers, and sellers of imported goods in distance sales.
Plan for 2027 rate changes (HoReCa 12%, gas cap, poultry/eggs 8%) and the proposed parcel VAT regime; await second reading before configuring.
ERPInvoicingTax enginePOSE-commerce
The Government of Moldova approved on 8 September 2026 and sent to Parliament the 2027 fiscal and customs policy bill (draft law amending certain normative acts on simplification of fiscal and customs legislation). VAT proposals: 8% reduced rate extended to poultry meat and eggs; a 12% reduced rate for certain livestock, crop and horticultural products and some fresh fruit; HoReCa rate raised from 8% to 12%; from 1 April 2027 the 8% rate on household natural gas limited to 150 m3 per month per consumption point, excess at standard rate; special VAT regime for distance sales of imported goods up to EUR 150 per parcel plus a MDL 12 handling fee, proposed to apply from 1 October 2026 (bill text: Art. III pct. 40 in force 1 October 2026). Media report Parliament passed it in first reading on 10 September 2026; most provisions are proposed for 1 January 2027. Figures are provisional until the second reading and promulgation.
What changed in detail
This is a government bill and not law. On 8 September 2026 the Government of Moldova approved the 2027 fiscal and customs policy bill, a draft law amending certain normative acts on the simplification of fiscal and customs legislation, and sent it to Parliament. Media report that Parliament passed it in first reading on 10 September 2026. Figures are provisional until the second reading and promulgation, and most provisions are proposed for 1 January 2027.
The VAT proposals are: the 8% reduced rate extended to poultry meat and eggs; a 12% reduced rate for certain livestock, crop and horticultural products and some fresh fruit; the HoReCa rate raised from 8% to 12%; and, from 1 April 2027, the 8% rate on household natural gas limited to 150 m3 per month per consumption point, with the excess at the standard rate.
It also proposes a special VAT regime for distance sales of imported goods of up to EUR 150 per parcel, with a MDL 12 handling fee, proposed to apply from 1 October 2026 (bill text: Art. III pct. 40, in force 1 October 2026).
What it means
Nothing here is law yet, and the second reading may change rates, scope and dates. Hospitality businesses face the largest proposed increase, from 8% to 12%, and gas suppliers would need to measure by consumption point to apply a monthly cap. The proposed 1 October 2026 date for the parcel regime has passed without the law being promulgated, so its start now depends on when the law is published. Plan, but do not reprice until the law is published.
Proof
Pentru consumul casnic de gaze naturale va fi aplicată, din 1 aprilie 2027, cota redusă de 8% pentru un volum de până la 150 m³ lunar per punct de consum, iar consumul care depășește acest plafon va fi taxat la cota standard.For household natural gas consumption, from 1 April 2027 the reduced rate of 8% will apply to a volume of up to 150 m3 per month per consumption point, and consumption above this ceiling will be taxed at the standard rate.
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