Global Daily Tax News, Moldova Drops Transfer Pricing Return Filing Obligation, (Jul 9, 2025)
In an announcement of the same date, Moldova's tax agency confirmed that taxpayers need not file a transfer pricing declaration by June 30, 2025.
The tax agency noted that the change follows the recent adoption of draft legislation by lawmakers that provides that the transfer pricing file must only be prepared and submitted at the tax agency's request, within 120 calendar days of that request.
The tax agency said the measure is intended to ease the burden of doing business in Moldova by "reducing the administrative burden and avoiding significant costs associated with the early preparation of the file."