VAT is charged on taxable supplies of goods and services when the company is registered as a VAT payer.
VAT in Moldova
VAT registration in Moldova with threshold and document review
ASIP.MD checks whether a company needs mandatory or voluntary VAT registration, reviews turnover for 12 consecutive months, imports, customers, input VAT and readiness for future VAT reporting.
ASIP.MD provides consulting, document and organizational support. Decisions on registration and tax status are made by the State Tax Service.
Threshold from 01.03.2026
1,700,000 MDL
checked for any 12 consecutive months
What VAT means
VAT is value added tax and changes how the company keeps accounting records
After VAT registration, the company charges VAT on taxable supplies, keeps records of output and input VAT, files VAT returns and must document transactions correctly. The business owner should understand in advance how VAT affects pricing, customers, imports and cash flow.
VAT from purchases and imports may reduce the amount payable if the deduction conditions are met.
The company collects VAT from taxable sales and records it in accounting and VAT returns.
Proper contracts, invoices, e-Factura, tax invoices, customs documents and bank statements are required.
Mandatory registration
VAT registration becomes mandatory after exceeding the 1,700,000 MDL threshold
From 1 March 2026, the mandatory VAT registration threshold is 1,700,000 MDL. The check is not based on the calendar year, but on any 12 consecutive months. Taxable supplies of goods and services are included, while exempt supplies without deduction right and operations outside the VAT scope should not distort the threshold control.
Calculate VAT threshold
12 consecutive months
The threshold is monitored on a rolling basis: the new month is added and the oldest month leaves the calculation.
1,700,000 MDL
If taxable supplies exceed the threshold, VAT registration and filing deadlines must be reviewed.
Imported services
In some cases, imported services are added to supplies when determining the VAT registration obligation.
Calculator
Check the turnover preliminarily with the ASIP.MD VAT threshold calculator.
Voluntary registration
B2B
B2B customers
IMP
Imports
INV
Large purchases
B2C
Private customers
Voluntary VAT registration may be useful for VAT customers or imports
Voluntary registration is not necessary for every company. It may be useful when customers are VAT payers, or when the business has imports, large purchases, equipment, investments or B2B contracts. In these cases, VAT status may help avoid losing input VAT and make the company clearer for partners that work with VAT.
If customers deduct VAT, VAT payer status may be commercially convenient.
For imports of goods or services, the VAT impact on cost and deduction should be calculated.
Equipment, repairs, hardware and business launch costs may generate input VAT.
If customers do not deduct VAT, registration may increase the price or reduce the margin.
How it is calculated
Simple VAT logic: sales VAT minus allowable deduction
In the basic model, the company charges VAT on taxable sales and reduces the amount payable by VAT that may be deducted from purchases, imports and services. The exact calculation depends on the rate, documents, type of transaction and deduction right.
TVA=OUT-IN
- Output VAT on salescharged on the company taxable supplies
- Minus input VATtaken from purchases and imports if deduction is allowed
- VAT payable or creditthe result is reported and monitored by accounting
Registration procedure
How ASIP.MD supports VAT registration
Before submitting the application, the company must be ready for SFS review. The tax authority assesses data, turnover, documents and the legal basis for registration. This is why VAT registration starts with reviewing the real business model, not only with filling in a form.
We review turnover
We calculate taxable supplies for 12 consecutive months and identify mandatory registration risk.
We assess the business model
We review B2B/B2C, imports, purchases, prices, customers, future contracts and input VAT.
We prepare documents
We collect data, bank statements, contracts, primary documents and the reasoning for registration.
We prepare for SFS review
The company must be able to confirm turnover, transactions and the basis for mandatory or voluntary registration.
We set accounting after VAT
After registration, e-Factura, VAT returns, output and input VAT control and regular accounting are required.
What is checked
Before filing, turnover, documents, customers and the sales model should be checked
Incorrect or late VAT registration may affect pricing, reporting, tax risks and customer relationships. ASIP.MD helps identify the consequences in advance and prepare a coherent file for SFS.
- Monthly turnoverreceipts, supplies, advances, returns and corrections
- Types of transactionstaxable, exempt, import, export, services and transactions outside VAT scope
- Primary documentscontracts, invoices, acts, tax invoices, e-Factura, bank statements
- Customers and suppliersB2B, B2C, VAT payers, non-residents, import suppliers
- Accounting readinessreporting calendar, VAT records, electronic signature and access rights
Official basis
This page reflects the Tax Code, SFS practice and the current VAT threshold
The information is explained in client-friendly language. For a decision, ASIP.MD checks current rules, company documents and actual transactions.
Next step
Check VAT registration before submitting documents
Describe your turnover, customers, imports and current company status. ASIP.MD will explain whether mandatory or voluntary registration is needed and what documents should be prepared.
FAQ
FAQ about VAT registration in Moldova
Short answers for business owners. The final decision should be made after reviewing documents, turnover and the sales model.
VAT is value added tax. After registration, the company charges VAT on taxable sales, records input VAT from purchases and submits special VAT reporting.
If taxable supplies exceed the established threshold in any 12 consecutive months. From 1 March 2026, the applicable threshold is 1,700,000 MDL.
Yes. Voluntary registration may be useful if the company plans taxable supplies, works with VAT customers, imports or significant purchases.
Imports of goods or services may create VAT that affects cost and deduction rights. Therefore imports should be reviewed before registration.
SFS checks the basis for registration, documents, turnover, business model and compliance with registration conditions. The company must be ready to confirm the data.
Regular VAT reporting, output and input VAT control, e-Factura, correct documentation and more sensitive accounting become necessary.
Yes. We check monthly turnover, use the threshold calculator, analyze documents and explain the next step.