Moldova VAT Rates 2026
Moldova (Republica Moldova) levies Value Added Tax as TVA (Taxa pe valoarea adăugată). The standard rate is 20%, applied to most goods and services. Reduced rates of 12% and 8% apply to hotel accommodation, restaurant and catering services (HoReCa).
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced | 12% | Hotel accommodation, restaurant and catering services (HoReCa) |
| Reduced | 8% | Bread and dairy staples, medicines, natural gas, certain agricultural production |
| Zero-rated | 0% | Exports, international transport |
Registration and filing
| Registration threshold | MDL 1,200,000Taxable supplies over 12 consecutive months (~€62,000) |
| Tax authority | State Tax Service (SFS) |
| Filing frequency | Monthly returns, due by the 25th of the following month |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/MD endpoint to get Moldova data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/MD
# No authentication required for rate lookups
# Response:
# { "country_code": "MD", "tax_type": "vat",
# "standard_rate": 20, "reduced_rates": [12, 8],
# "currency": "MDL", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Moldova VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/MD').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [12, 8],
// currency: 'MDL' }
applyRate(rates.standard_rate);About Moldova VAT
Moldova's 20% TVA features a dedicated 12% band for the hospitality sector — introduced as COVID relief and made permanent — alongside an 8% rate anchored on bread, dairy and medicines. As an EU candidate country, Moldova is progressively transposing the EU VAT Directive, including OSS-style rules for cross-border e-commerce planned in its accession roadmap. Wine production, a key export, benefits from zero-rating on external sales.
VAT in Moldova is administered by the State Tax Service (SFS).
Sources: PwC Worldwide Tax Summaries · Serviciul Fiscal de Stat (accessed Jun 2026)
Rate history
- 202212% HoReCa rate made permanent after pandemic-era relief
Frequently asked questions
What is the VAT rate in Moldova in 2026?
20% standard, 12% for hotels and restaurants, and 8% for staples like bread, dairy, medicines and natural gas.
What is Moldova's VAT registration threshold?
MDL 1.2 million of taxable supplies in any 12-month period; voluntary registration is available below it.
Related concepts and guides: