In force Update

Moldova ends the Transnistrian VAT and excise exemptions

Jurisdiction
Moldova
Tax
VAT
Change type
Update
Status
In force
Announced
5 May 2026
Effective
1 August 2026
Authority
Moldpres (Moldovan State News Agency)
Verified
Corroborated against official id · medium confidence
Who this affects

Companies based in the Transnistrian region bringing goods into Moldova-controlled territory. Around 11 categories — alcohol, tobacco, fuels, electricity, vehicles, jewellery, precious metals and stones — become liable from 1 August 2026, with ores and base metals following on 1 January 2027.

The change

Moldova's Parliament adopted a law (approved 30 April 2026, promulgated 5 May 2026) phasing out the VAT and excise-duty exemptions previously enjoyed by companies based in the Transnistrian region on goods brought into Moldova-controlled territory. VAT and excise on around 11 categories of excisable and luxury goods (alcohol, tobacco, fuels, electricity, vehicles, jewellery, precious metals and stones) apply from 1 August 2026, extending to ores and base metals from 1 January 2027; a Ministry of Finance implementing decision setting rates and procedures was in public consultation 3-17 July 2026. Revenue is earmarked for a Transnistria 'Convergence Fund'.

What changed in detail

Moldova’s Parliament adopted a law (approved 30 April 2026, promulgated 5 May 2026) phasing out the VAT and excise-duty exemptions previously enjoyed by companies based in the Transnistrian region on goods brought into Moldova-controlled territory. VAT and excise on around 11 categories of excisable and luxury goods (alcohol, tobacco, fuels, electricity, vehicles, jewellery, precious metals and stones) apply from 1 August 2026, extending to ores and base metals from 1 January 2027; a Ministry of Finance implementing decision was in public consultation 3-17 July 2026.

What it means

A politically sensitive fiscal-integration step — Chisinau is bringing Transnistrian-origin goods under the same VAT/excise treatment as the rest of the country, with revenue ring-fenced for a “Convergence Fund”. The staged category list and a still-open implementing decision mean the exact rates and checkpoints for 1 August were not fully fixed at capture.

Proof

Potrivit documentului, primele modificări vor viza eliminarea scutirilor fiscale pentru produsele considerate neesențiale, cum ar fi alcoolul. Astfel, pentru aceste produse vor fi aplicate TVA și accize similare celor din restul Republicii Moldova.
Taxe si accize unificate pe ambele maluri ale Nistrului, aprobate de Parlament — Moldpres (Moldovan State News Agency) · captured 7 August 2026
Screenshot of Moldpres (Moldovan State News Agency) captured 7 August 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Sources

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