Moldova raises the VAT registration threshold to MDL 1.5 million
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
- Threshold
- Status
- In force
- Impact
- FYI
- Announced
- 31 December 2025
- Effective
- 1 January 2026
- Instrument
- MD-LAW-318-2025
- Authority
- Monitorul Oficial al Republicii Moldova
- Verified
- Fetched from official source · high confidence
Moldovan businesses with 12-month taxable supplies between MDL 1.2 million and MDL 1.5 million.
No action — monitoring only.
Law no. 318 of 29 December 2025 (Monitorul Oficial nr. 659-661, 31 December 2025, art. 792) raised the mandatory VAT registration threshold in Fiscal Code art. 112(1) and (4) from MDL 1.2 million to MDL 1.5 million, effective 1 January 2026.
What changed in detail
Law No. 318 of 29 December 2025, which amends several acts in the fiscal field, was published in Monitorul Oficial nr. 659-661 on 31 December 2025 (art. 792). Art. I point 14 amends Fiscal Code art. 112, the article on compulsory VAT registration. In paragraphs (1) and (4) it replaces “1,2 milioane” with “1,5 milioane”.
The registration threshold therefore rises from MDL 1.2 million to MDL 1.5 million of taxable supplies. Under Art. XIII(1), the law enters into force on 1 January 2026. Point 14 is not among the exceptions.
The law was adopted on 29 December and published two days later, with no transition period.
What it means
From 1 January 2026, businesses with taxable supplies of up to MDL 1.5 million no longer had to register for VAT on turnover grounds.
This position lasted two months. Law No. 12 of 19 February 2026 raised the figure again, to MDL 1.7 million from 1 March 2026, and supersedes this record (md-vat-registration-threshold-17m-2026). The MDL 1.5 million figure applies only to January and February 2026.
Proof
14. La articolul 112 alineatele (1) și (4), textul „1,2 milioane” se substituie cu textul „1,5 milioane”.14. In article 112 paragraphs (1) and (4), the text "1.2 million" is replaced by the text "1.5 million".
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Monitorul Oficial al Republicii Moldova nr. 659-661, 31 decembrie 2025, Partea I, art. 792: Legea nr. 318 din 29.12.2025 · monitorul.gov.md