Update on Delivery Rules to Moldova: New Customs Taxation Requirements for E-commerce
Dear Clients and Partners!
Please be informed that the designated operator of the Republic of Moldova (S.E. Poșta Moldovei) has published Circular No. 158 (dated October 30, 2026), introducing significant changes regarding taxation, customs, and operational processes for international postal items arriving in Moldova.
The new rules primarily apply to the B2C (Business-to-Consumer) e-commerce segment.
Key Changes for B2C Shipments (Value up to EUR 150):
- 20% VAT: Effective November 1, 2026, international B2C e-commerce postal items with a value of up to EUR 150 inclusive are subject to a 20% Value Added Tax (VAT). The VAT amount is calculated based on the declared value of the item in accordance with the national legislation of Moldova.
- Handling Fee: Effective January 1, 2027, an additional handling fee of 12 MDL per shipment will be introduced (charged separately from VAT and customs duties, and transferred to the State Tax Service). In the event of a return of a taxable item, the paid VAT and handling fee are non-refundable. Poșta Moldovei will collect VAT and applicable fees directly from the recipient.
Important Exceptions and Specifics:
- Shipments Over EUR 150: No changes are made for goods valued above EUR 150 — they will continue to be processed under the previous customs and tax regulations (customs duties are calculated on the full value of the goods. For shipments exceeding EUR 1,000, customs clearance must be carried out by the recipient with the assistance of a customs broker).
- C2C Shipments (Consumer-to-Consumer): Shipments sent between individuals (gifts) are not subject to the 20% VAT applied to commercial B2C shipments. For this exemption to apply, the actual nature of the transaction / shipment category must be correctly indicated in the electronic data and on the customs declaration (CN 22 / CN 23).
Please consider these updates when planning and preparing your shipments to the Republic of Moldova.