New rules for online purchases from abroad in Moldova; what changes as of November 1

Foreign merchants selling products online to individuals from Moldova will be able to apply, as of November 1, 2026, a special value added tax (VAT) regime for parcels worth up to 150 euros. The new provisions establish how they must manage their tax obligations for imported goods without changing the ordering procedure for buyers.

The special regime, provided for under Article 1183 of the Tax Code, applies to products sold through international e-commerce platforms and shipped by postal delivery to individuals who do not carry out business activities. Products subject to excise duties are exempt.

According to the State Tax Service, in order to use this mechanism, foreign merchants must appoint an intermediary registered in Moldova. The intermediary will represent them in their relations with the tax authorities and fulfill the obligations provided by law on behalf of and at the expense of the merchant.

For buyers, the change primarily concerns how VAT payments for ordered products are managed. The new rules do not automatically mean that all orders will become more expensive or that additional taxes will be applied to each parcel. Any price changes will depend on how merchants apply the regime.

The State Tax Service specifies that an entity from Moldova may represent more foreign merchants, but it will receive an individual VAT registration code for each of them.

Registration under the special regime, modification of details and cancellation of registration will be carried out exclusively online through the “e-Application” information system, available in the taxpayer’s personal account on the official website of the State Tax Service.

The tax authority has also provided intermediaries with a video guide explaining, step by step, the procedures for registering and administering the regime.





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