Moldova’s low-value e-commerce VAT regime takes effect

The special regime is limited to low-value consumer parcels

The regime covers online sales to individuals in Moldova who are not acting in business where the goods are sent in a postal consignment with an intrinsic value of no more than EUR150. Excise goods are excluded from the special regime. Moldova’s Customs Service separately states that 20% VAT applies to covered online-platform goods declared for release into free circulation from 1 November, including goods ordered earlier.^[1][3]

A Moldovan intermediary is required

The State Tax Service says a non-resident seller may use the special regime only through an intermediary established in Moldova. One intermediary may represent more than one foreign seller, but a separate VAT registration code is assigned for each represented seller. Registration, data changes and cancellation are handled through the e-Cerere service under the procedure approved by Order No. 538/2026.^[1][2]

Checkout and import collection routes differ

For qualifying parcels, VAT may be collected by the online shop at purchase or, if it was not charged, through the postal operator when the goods arrive. The postal operator files the simplified H7 declaration electronically. Parcels above EUR150 are outside this low-value route and are subject to the import duties applicable to the goods.^[3]

Foreign retailers and platforms should identify the seller for each flow, decide whether to use the special regime, appoint a qualifying intermediary where required and reconcile checkout tax to the import declaration date. The reviewed material does not establish the return and payment cadence, full intermediary-liability rules, marketplace deemed-supplier treatment or reduced-rate interactions; those remain separate detailed-law gaps. Systems should retain parcel value, separately stated transport and insurance, seller and intermediary identifiers, checkout tax and customs-release evidence so the two collection routes can be reconciled without assuming that the order date controls.^[1][2][3]