Unified taxes and excise duties on both banks of Dniester approved by Parliament

Parliament today approved in three readings a draft law that provides for the gradual harmonization of the tax and customs regime throughout the territory of the Republic of Moldova, including in the districts on the left bank of the Dniester. The measure aims to eliminate tax discrepancies between the two banks of the Dniester and to establish a unified taxation system.

The draft, developed by a group of MPs from the Action and Solidarity Party faction, 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 removal 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.

Provisions that allowed VAT exemptions for the delivery of balancing electricity to economic agents not connected to the budgetary system, as well as for the import and deliveries 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, with the aim of ensuring uniform application of tax legislation throughout the country.

The authors of the draft argue that the new rules will help reduce tax evasion and eliminate economic imbalances, including profits obtained from differentiated tax regimes.

For the second reading, the draft was supplemented with an amendment proposed by the chairman of the Committee on Economy, Budget and Finance, Radu Marian, which sets special VAT rules for deliveries of balancing electricity and natural gas. Starting August 1, 2026, the Government will set 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 persons and legal entities 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 implementation of the measures will bring additional revenues of approximately 3.3 billion lei annually to the state budget.

At the same time, at the Government's proposal, the document includes provisions on VAT refunds for farmers, up to 40% of the deductible amount, according to the rules established by the Ministry of Finance.

The law will enter into force upon the publication in the Official Journal.