Moldova Tax Agency Announces Draft Bill on Temporary Tax Exemptions for EU Transport

The Moldovan State Tax Service May 7 announced a bill to transpose EU Directive 83/182/EEC, to provide tax exemptions for specified means of transport temporarily imported from EU countries. The bill includes measures to: 1) exempt from VAT and specified taxes, transport such as bicycles, tricycles, private motor vehicles, and riding horses, temporarily imported from EU countries, including spare parts, accessories, or equipment; 2) exclude the transport from the exemption if for personal use and either not purchased or introduced in the EU country under the general taxation conditions applicable to the country’s internal market, or if an exemption from ...