Economy

14 June, 2026 / 04:10

/ 07 May, 2026

DOC // Unified taxes and excise duties on both banks of Dniester

The promulgation decree and the Law providing for the gradual harmonization of the fiscal and customs regime throughout the territory of the Republic of Moldova, including in the districts on the left bank of the Dniester, were published today in the Official Journal of the Republic of Moldova and have entered into force.

The measure aims to eliminate tax discrepancies between the two banks of the Dniester and to establish a unified taxation system.

The document provides for directing revenues obtained from taxes and duties into a Convergence Fund, intended for economic and social development.

According to the document, the first changes will concern the elimination of tax exemptions for non-essential products, such as alcohol. Thus, these products will be subject to VAT and excise duties similar to those applied in the rest of the Republic of Moldova.

The provisions that allowed VAT exemptions for the supply of balancing electricity to economic agents not connected to the budgetary system, as well as for the import and supply of natural gas carried out by Moldova-Gaz to Tiraspoltransgaz are also eliminated. These provisions will enter into force on January 1, 2027.

The document also repeals the rules that allowed special import-export regimes for economic agents in the Transnistrian region, in order to ensure the uniform application of tax legislation throughout the country. In addition, special VAT rules are established for supplies of balancing electricity and natural gas. Starting from August 1, 2026, the Government will set the VAT rates depending on the outcome of negotiations.

The Convergence Fund will be financed from a share of the taxes and duties collected from natural and legal persons in the Transnistrian region, as well as from external contributions. The money will be used to modernize infrastructure, develop projects, and support the business environment and the population.

The authorities estimate that the implementation of these measures will bring additional revenues of approximately 3.3 billion lei annually to the state budget.

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