Moldova Gazettes Law Amending Various Tax Measures

Nov. 30, 2023, 5:00 AM UTC

The Moldovan Official Gazette Nov. 22 published Law No. 325, amending various tax measures. The law includes measures: 1) allowing VAT deductions based on qualifying fiscal receipts, for purchases not exceeding 2,000 Moldovan lei (US$112) per receipt, up to a maximum of 10,000 lei (US$560) per tax period; 2) providing a VAT exemption without the right of deduction for domestic goods exported using postal services and returned within three months from the export date; 3) increasing the threshold for arrears considered under tax debts to 500 lei (US$28) from 100 lei (US$5); and 4) reducing the minimum obligation for tax ...

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