An investor getting ready to set up a business in Moldova in order to organize his business more efficiently, it must consider the system of taxes in Moldova. Below are general information regarding the fees and charges levied in the Republic of Moldova.
The tax is a compulsory payment with gratuitous title, which is not related to the performance of some specific and determined actions by the authorized body or the official thereof, for or in relation to the taxpayer who made this payment.
The fee is a compulsory payment with gratuitous title, which is not a tax.
In the Republic of Moldova general state and local taxes and fees shall be imposed.
The system of general state taxes and fees shall include:
a) income tax;
b) value added tax VAT;
c) excise duties;
d) private tax;
e) customs duty;
f) road taxes.
The system of local taxes and fees shall include:
a) real estate tax;
b) fees on natural resources;
c) fee for area development;
d) fee for organization of auctions and lotteries on the territory of administrative-territorial unit;
e) fee for placement of advertisements;
f) fee for use of local symbol;
g) fee for commercial units and/or social service provision;
h) market fee;
i) accommodation fee;
j) resort fee;
k) fee for provision of passenger road transport services on municipal, city and village (commune) routes;
l) parking fee;
m) fee charged to dog owners;
n) fee for development of border areas where customs offices (posts) for passing customs frontier are located.
The above is intended to provide a brief guide only. It is essential that appropriate professional advice is obtained. Our office will be glad to assist you in this respect. Please do not hesitate to contact us.