# Moldova legislative and fiscal reform processes

> Live situation record from CLSTR: https://clstr.news/situations/moldova-legislative-and-fiscal-reform-processes
> Updated: 2026-09-10T21:10:24.000Z. Sources: 12. Developments: 3.

Moldova is pursuing legislative and fiscal reforms aimed at European Union alignment and economic management. To facilitate potential EU accession by 2028, parliamentary commission president Marcel Spatari stated the country must transpose over 90% of EU legislation by the end of 2026, noting that justice reform remains a complex challenge.

As part of this legislative alignment, Moldova is implementing new data protection regulations via Law no. 195, which transposes the EU’s General Data Protection Regulation (GDPR) into national law.

Regarding fiscal policy, Moldova is moving forward with measures to address the growth of cross-border e-commerce. Following consultations with postal and courier operators, the government announced that starting October 1, 2026, a 20% VAT will be applied to online orders from foreign platforms—including Temu, Shein, and AliExpress—for packages valued up to 150 euros. A processing fee of 12 lei will also be applied to each parcel. Finance Minister Victoria Belous stated that the objective of these measures is “not to halt e-commerce activity.”

In a related regional development, Romania is implementing changes to its micro-enterprise tax regime for 2026. The new rules will introduce a single 1% income tax rate for companies with revenues up to 100,000 euros; those exceeding this threshold will transition to a 16% profit tax.

## Timeline

### 2026-09-10: Moldova to implement 20% VAT on foreign online orders

Moldova will introduce a 20% VAT and a 12 lei processing fee on foreign online orders up to 150 euros starting October 1, 2026.

2 sources. https://clstr.news/cluster/moldova-to-implement-20-vat-on-foreign-online-orders

### 2026-08-23: Romania and Moldova announce upcoming fiscal and tax reforms

Romania is introducing a 100,000 euro threshold for micro-enterprises in 2026, while Moldova considers new VAT and customs rules for international e-commerce parcels by 2027.

5 sources. https://clstr.news/cluster/romania-and-moldova-announce-upcoming-fiscal-and-tax-reforms

### 2026-08-22: Moldova targets 90% EU law transposition by 2026

Moldova aims to transpose 90% of EU legislation by 2026 to facilitate potential EU accession by 2028, while also implementing a new GDPR-aligned data protection law with heavy fines.

7 sources. https://clstr.news/cluster/moldova-targets-90-eu-law-transposition-by-2026

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Cite as: Moldova legislative and fiscal reform processes. CLSTR, https://clstr.news/situations/moldova-legislative-and-fiscal-reform-processes