On 12 May 2026, Moldova’s State Tax Service announced that transfer pricing information must be submitted by 25 June. The obligation applies to taxpayers whose transactions with affiliated parties reach at least 20 million Moldovan lei during the fiscal year. For the 2025 period, filings must be made electronically through the taxpayer’s online portal. The tax authority also allows corrections or late submissions for the 2024 fiscal year through dedicated XLSX forms where errors or omissions are identified.
To read more on the Notice, click here.
On March 14, 2025, the Moldovan Official Gazette published Order No. 21, which amends the rules for implementing transfer pricing. The order outlines the procedures for submitting unilateral advance pricing agreements (APAs) and specifies that within seven months of receiving an application, the Tax Agency will assess whether the application is eligible for issuing bilateral or multilateral APAs. The agency will then notify taxpayers whether their application is accepted or rejected. The order also sets various deadlines for resolving APA requests and explains that the results of the application will be documented in a draft decision shared with the taxpayer. Additionally, the order provides details on how APAs can be terminated. This order took effect on the same day and will be applied starting with the 2024 fiscal period.