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).
Moldova has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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('https://www.taxid.dev/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: