Moldova applies VAT to low-value online parcels from 1 November

Low-value relief narrowed for online sales

Law No. 247/2026 removed the previous VAT treatment for commercial online purchases worth no more than EUR150. The Customs Service says the 20% rate now applies to goods bought from platforms outside Moldova, including sellers in the European Union, United States and China. The rate is applied to the goods' intrinsic value: their sale price excluding separately stated transport and insurance. Consignments worth more than EUR150 remain subject to the wider import-duty regime, including customs duty and excise where applicable.^[1]

The customs declaration date controls

The change applies where an international postal consignment is declared to Customs from 1 November, even if the customer ordered and paid before that date. This follows article 1(4) of Customs Code No. 95/2021, under which the applicable customs law is generally the law in force when Customs accepts the declaration. Cross-border sellers and platforms therefore need to distinguish the order date from the date on which the parcel enters Moldova's release process.^[1]

Consignments, exceptions and aggregation

Order No. 451-O treats goods sent simultaneously by the same sender to the same recipient under the same transport contract or accompanying documents as one consignment, even where they were ordered separately. Separate orders with separate transport and commercial documents remain separate consignments. The EUR150 customs-duty relief does not cover specified products such as alcohol, tobacco, perfume or eau de toilette, or commercial lots that are not occasional. Qualifying non-commercial parcels sent from one individual to another retain separate relief under article 221(2) of the Customs Code.^[1][2]

Collection and electronic declaration

VAT may be collected at checkout where the seller or platform offers that route. Otherwise, the postal operator informs the recipient, collects the tax and transfers it to Customs. For parcels worth up to EUR150, the operator submits the reduced-data H7 electronic customs declaration; the individual recipient does not file it personally. Order No. 451-O provides that release is permitted only after Customs verifies that VAT has been paid or sufficient security is available for the Fiscal Code's deferred-payment mechanism.^[1][2]

Practical point for international groups

Online retailers, marketplaces, fulfilment providers and postal operators should map which party collects VAT, ensure invoices separate freight and insurance where appropriate, and preserve the data needed for H7 declarations. They should also test whether grouped orders become a single consignment above EUR150 and identify excluded goods before quoting a landed price to Moldovan consumers.^[1][2]