Moldova to introduce 20% VAT on international online orders

Starting November 1, 2026, Moldova will implement a 20% Value Added Tax (VAT) on online orders made by individuals from foreign merchants for goods valued up to 150 euros. This measure targets Business-to-Consumer (B2C) international postal shipments.

According to Poșta Moldovei, consumers can pay the VAT either at the time of purchase through the merchant's platform or upon receiving the package. For shipments exceeding 150 euros, existing customs and fiscal legislation will continue to apply.

Additionally, effective January 1, 2027, a management fee of 12 lei will be applied to each targeted shipment. This fee is separate from VAT and any applicable customs duties. Consumer-to-Consumer (C2C) shipments, such as gifts between individuals valued under 150 euros, will remain exempt from the 20% VAT, provided the nature of the shipment and its contents are accurately declared.