Expense management module › Global expense management › Moldova
Last updated : 11.05.2026
Expense rules in Moldova.
Moldova applies VAT (TVA) at 20%. EU candidate since 2022, EU Association Agreement in force.
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1Expense rules & reclaimable VAT
VAT 20% standard, 12% lodging/HoReCa, 8% medicines/agricultural. E-invoice mandatory B2G.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 12% | Deductible | Tax invoice |
| Lodging | 12% | Deductible | Reduced lodging rate |
| Alcohol | 20% | Limited | Excluded from business meals |
| Fuel | 20% | Deductible | Tax invoice |
| Transport | 20% | Deductible | Taxi/Yandex/airfare |
| Client gifts | 20% | Non-deductible | Strict cap |
Receipt
Tax invoice
IDNO number required
Meal cap
<= MDL 500/pers
Above: justify
SourcesMoldova Tax Service
2Mileage allowance
No official mileage scale. Actual reimbursement on receipts (fuel + tolls).
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel + tolls | On receipt |
| Company car | – | Fuel card | – |
| Taxi/Yandex | – | 100% on receipt | Receipt required |
Tracking
Logbook
Date, distance, purpose
SourcesMoldova Tax Service
3Per diem and travel allowances
No official tax per diem. Company policy by city: Chisinau most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Chisinau | MDL 250 | MDL 900 | MDL 1 500 |
| Balti | MDL 200 | MDL 700 | MDL 1 200 |
| Tiraspol | MDL 200 | MDL 650 | MDL 1 100 |
| Other cities | MDL 150 | MDL 550 | MDL 900 |
Conversion
~1 EUR = 19 MDL
Variable
SourcesMoldova Tax Service
4Foreign VAT recovery
No VAT recovery for non-resident companies. Residents: monthly VAT credit.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | VAT credit | Monthly (25th) | VAT return |
| Non-resident companies | None | – | Final cost |
| Free Economic Zones | Exemption | On entry | FEZ regime |
Statute of limitations
4 years
Keep invoices
SourcesMoldova Tax Service
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