Moldova raises the VAT registration threshold to MDL 1.7 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
- 26 February 2026
- Effective
- 1 March 2026
- Instrument
- MD-LAW-12-2026
- Authority
- Monitorul Oficial al Republicii Moldova
- Verified
- Fetched from official source · high confidence
Moldovan businesses with 12-month taxable supplies between MDL 1.5 million and MDL 1.7 million.
No action — monitoring only.
Law no. 12 of 19 February 2026 (Monitorul Oficial nr. 96-99, 26 February 2026, art. 60) raised the mandatory VAT registration threshold in Fiscal Code art. 112(1) and (4) from MDL 1.5 million to MDL 1.7 million, effective 1 March 2026.
What changed in detail
Law No. 12 of 19 February 2026, which amends article 112 of the Fiscal Code no. 1163/1997, was promulgated by Decree 538-X of 24 February 2026. It was published in Monitorul Oficial nr. 96-99 on 26 February 2026 (art. 60).
The law has two articles. Art. I replaces “1,5 milioane” with “1,7 milioane” in paragraphs (1) and (4) of Fiscal Code art. 112, the compulsory VAT registration threshold. The threshold rises from MDL 1.5 million to MDL 1.7 million. Art. II departs from the usual commencement rule in art. 56(2) of Law 100/2017 and puts the law into force on 1 March 2026.
The MDL 1.5 million figure it replaces had applied only since 1 January 2026, under Law 318/2025.
What it means
From 1 March 2026, businesses with taxable supplies of up to MDL 1.7 million are below the compulsory VAT registration threshold. This record supersedes the January 2026 increase (md-vat-registration-threshold-15m-2025). Two increases within two months mean that 2026 registration checks must use MDL 1.5 million for January–February and MDL 1.7 million from March.
As of November 2026, MDL 1.7 million is the threshold in force. The 2027 fiscal-policy bill now before Parliament (md-2027-tax-package-vat-bill) is not law yet.
Proof
la alineatul (1), textul „1,5 milioane” se substituie cu textul „1,7 milioane”;in paragraph (1), the text "1.5 million" is replaced by the text "1.7 million";
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Monitorul Oficial al Republicii Moldova nr. 96-99, 26 februarie 2026, Partea I, art. 60: Legea nr. 12 din 19.02.2026 · monitorul.gov.md
Sources
What this replaces
- Moldova raises the VAT registration threshold to MDL 1.5 million effective 1 January 2026