Moldova repeals Fiscal Code art. 102(18) on VAT deduction from 1 January 2026
This page records one dated change. For the rules in Moldova as they stand today, see the Moldova guide →
- Jurisdiction
- Moldova
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- FYI
- Announced
- 15 August 2024
- Effective
- 1 January 2026
- Instrument
- MD-LAW-214-2024
- Authority
- Monitorul Oficial al Republicii Moldova
- Verified
- Fetched from official source · medium confidence
Moldovan VAT payers claiming input-VAT deductions under Fiscal Code art. 102.
No action — monitoring only.
Law no. 214 of 31 July 2024 (Monitorul Oficial nr. 355-357, 15 August 2024) repealed paragraph (18) of Article 102 (VAT deduction) of the Fiscal Code, with the repeal taking effect on 1 January 2026 under Art. XVII(1)(c).
What changed in detail
Law No. 214 of 31 July 2024, published in Monitorul Oficial nr. 355-357 on 15 August 2024, amends Fiscal Code art. 102, the article on VAT deduction, through Art. II point 31.
Point 31 makes several changes to art. 102. It amends paragraph (5) and replaces paragraph (7) on deducting VAT when a business moves from exempt-without-credit supplies to taxable supplies. It amends paragraph (8¹). Its last line states that “alineatul (18) se abrogă”: paragraph (18) is repealed.
Most of Law 214 took effect on 1 January 2025, but Art. XVII(1)(c) defers this one part. The repeal of art. 102(18) enters into force on 1 January 2026.
What it means
The repeal took effect on 1 January 2026 and is spent as an event.
We could not confirm from an official source what paragraph (18) said before it was repealed. The consolidated Fiscal Code on legis.md was not available to us, and this record does not describe the paragraph’s content. Treat any secondary description of it, such as a deduction condition tied to e-Factura, as unverified until it is checked against the pre-2026 consolidated text.
The repeal belongs to the same law as the e-Factura duty for supplies to the Transnistrian region (md-einvoicing-left-bank-suppliers-2024).
Proof
c) art. II pct. 31 partea ce abrogă alineatul (18) din articolul 102, care intră în vigoare la 1 ianuarie 2026.c) art. II point 31, the part repealing paragraph (18) of article 102, which enters into force on 1 January 2026.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Monitorul Oficial al Republicii Moldova nr. 355-357, 15 august 2024, Partea I, art. 545: Legea nr. 214 din 31.07.2024, art. XVII · monitorul.gov.md