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Tax Year

The tax year is the calendar year in Moldova. Effective from 2017, taxpayers may opt for a tax year different from the calendar year.

Tax Return Filing

Taxpayers (including companies engaged in commercializing ferrous and non-ferrous metal waste, effective 1 January 2024) are required to submit their tax returns on or before the 25th day of the third month from the end of the relevant tax year.

Effective 1 January 2024, companies that suspend their business activities are not required to file their tax return during the entire suspension period.

Tax Payments

Taxpayers (including companies engaged in commercializing ferrous and non-ferrous metal waste, effective 1 January 2024) are required to pay advance tax on a quarterly basis (i.e., 25 March, 25 June, 25 September, and 25 December) at the rate of 25% of either the total estimated tax for the current period or of tax liability for the previous period.

Effective 1 January 2024, companies that suspend their business activities are not required to pay other taxes and fees (except tax on immovable property) during the entire suspension period.

Deferral Option for Micro, Small and Medium Enterprises

Effective 1 January 2023, enterprises classified as micro, small, or medium can pay corporate tax until 25 days after the month in which dividends are paid, including in the form of stocks or shares, out of profits obtained during the tax periods 2023 to 2025.

Tax is payable only on the portion of profits paid as dividends as determined by the formula:

Tax Payable = [(Gross amount of dividends paid / Net profit for the period from which the dividends are paid) x Income tax calculated for the period]

On 19 June 2023, Moldova’s State Fiscal Services published SFS Order No. 207, providing guidance and clarifications on the deferral option, including:

Taxpayers who choose the deferral option are exempt from quarterly advance tax payments;
For the purpose of the deferral, enterprises are classified as follows:

micro enterprise – enterprises that have a maximum of 9 employees, with an annual turnover of up to MDL 18 million or total assets of up to MDL 18 million;
small enterprise – enterprises that have a maximum of 49 employees, with an annual turnover of up to MDL 50 million or total assets of up to MDL 50 million;
medium enterprise – enterprises that have a maximum of 249 employees, with an annual turnover of up to MDL 100 million or total assets of up to MDL 100 million; and
the employee condition is based on the average annual number of employees;

The option for deferral must be taken for each tax period when filing the income tax declaration (Form VEN12) for the respective period. The option cannot be availed through a corrected declaration. A taxpayer may, however, choose to waive the application of the option through a corrected declaration; and
The following taxpayers are not eligible for the deferral option:

individual enterprises;
agricultural farms;
residents of free economic zones;
residents of the Giurgiulești International Free Port;
residents of the Mărculești International Free Airport;
residents of information technology parks;
taxpayers applying the special taxation regime established for small and medium-sized enterprises by Tax Code chapter 71; and
taxpayers engaged in financial and insurance activities.

Availability of E-Filing

E-filing is available on the tax authorities’ dedicated portal https://servicii.fisc.md in Romanian and Russian). Effective 1 January 2023, all taxpayers must e-file tax returns.

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