VAT registration for an SRL (limited liability company) in Moldova becomes mandatory when, over any 12 consecutive months, the company's taxable supplies exceed MDL 1.7 million — the VAT threshold in force since 1 March 2026. The application is filed with the State Tax Service (Serviciul Fiscal de Stat, SFS) no later than the last day of the month in which the threshold was exceeded, and the company becomes a VAT payer from the first day of the following month. Any SRL may also register voluntarily without reaching the threshold. Below: what counts towards the threshold, how to apply, the 2026 VAT rates, e-Factura obligations and what happens to the 4% tax regime.
1. The VAT Threshold in Moldova in 2026
The mandatory registration threshold, set in Article 112 of the Tax Code (Codul fiscal), was raised twice in 2026:
The threshold is measured over any 12 consecutive months, not the calendar year. It does not matter whether you had sales every month: what counts is the total within the 12-month window, which is worth checking at the end of every month.
Included in the calculation:
Excluded are supplies exempt from VAT without the right to deduct and transactions that are not taxable objects.
2. The Mandatory Registration Deadline
Under Article 112(1) of the Tax Code, an SRL that has exceeded the threshold must officially notify the SFS by completing the relevant form and register no later than the last day of the month in which the threshold was exceeded. The company is deemed registered from the first day of the following month.
Example: if total supplies over the last 12 months pass MDL 1.7 million on 14 October 2026, the application must be filed by 31 October 2026, and the SRL is a VAT payer from 1 November 2026.
Being late is costly. If the tax visit reveals that the application was filed after the deadline, the SFS sets the first tax period according to when registration should have taken place. In practice, you risk owing VAT on the supplies made since then, even though you never collected it from customers, plus late-payment interest and fines.
3. Voluntary Registration: When It Pays Off
Article 112(2) allows any person carrying on business activity to register as a VAT payer if it expects to make taxable supplies — with no minimum turnover. The company becomes a VAT payer from the first day of the month following the month in which it filed the application.
Voluntary registration usually makes sense when:
It is less attractive when you sell mainly to individuals, who cannot deduct VAT: either your price goes up or your margin goes down. Also note that VAT registration takes the SRL out of the 4% regime (see section 7).
4. How to Apply at the SFS
The application for registration as a VAT payer is filed:
When examining the application, tax officers must carry out an on-site tax visit to confirm the registration conditions and rule out registration based on fictitious transactions. The review takes no more than 15 working days from the first working day after filing. If the conditions are met, a VAT registration certificate (certificatul de înregistrare a subiectului impunerii cu TVA) is issued; otherwise the SFS issues a reasoned refusal after hearing the applicant.
For the visit, have ready the contracts, invoices and accounting records that support the declared supplies.
5. VAT Rates in 2026
Article 96 of the Tax Code sets:
Apart from the rates, there are:
The exact list of reduced-rate goods is defined by tariff headings, so check it for your product.
6. Obligations After Registration and e-Factura
Once registered, the SRL:
e-Factura is not currently mandatory by default for every VAT payer. It is mandatory:
Anyone may use e-Factura voluntarily, and the authorities have announced a gradual extension of the obligation to transactions between VAT payers. Check the list and the announcements on sfs.md regularly.
7. What Happens to the 4% Tax Regime
The tax regime for small and medium-sized enterprises (Chapter 7¹ of Title II of the Tax Code) — income tax of 4% of revenue — applies only to businesses not registered as VAT payers, with some exceptions set by law. A newly formed SRL chooses its regime (4% or the general regime) in its accounting policy by the 25th of the month following the quarter in which it was registered.
Consequences of VAT registration:
Frequently Asked Questions
What is the VAT threshold in Moldova in 2026?
Since 1 March 2026, the threshold is MDL 1.7 million of taxable supplies over any 12 consecutive months. In January–February 2026 it was MDL 1.5 million.
Can a new SRL register for VAT right after incorporation?
Yes. Voluntary registration requires no minimum turnover, only business activity and expected taxable supplies. The SFS checks the application through a tax visit.
Do exports count towards the VAT threshold?
Yes. Exports are supplies exempt with the right to deduct and are included. Only supplies exempt without the right to deduct and non-taxable transactions are left out.
Can I keep the 4% regime after becoming a VAT payer?
No. From the date of VAT registration, the SRL's income is taxed under the general regime.
Do I have to issue invoices through e-Factura?
Only if you supply under public procurement or appear on the SFS list of obliged taxpayers. Otherwise its use is voluntary, but follow SFS announcements on the extension of the obligation.
VAT comes after incorporation: first the SRL has to be registered at the ASP. SRLRapid fills in the official ASP forms — the Articles of Association (Statutul), the minutes of the constituent meeting, the registration application and the founders' declarations — from a single questionnaire, in DOCX and PDF format, ready to sign and file.
Note: this guide is for information only and reflects the legislation in force in September 2026. SRLRapid does not provide tax advice; for your company's specific situation, check the information on sfs.md or consult an accountant.
