Global Daily Tax News, Moldovan Government Rejects Proposal To Improve VAT Refund Rules, (Feb 6, 2026)
The Government of Moldova has issued a decision announcing that it does not support proposed changes to improve value-added tax refund rules for businesses, proposed in a legislative initiative put forward by a group of deputies in parliament in December 2025.
Among other things, the legislation would have reduced the deadlines for the payment of VAT refunds to businesses in a refund position from 45 days to 15 days and from 60 days to 30 days.
Further, the proposal would have provided that taxable persons with persistent excess input tax credits would have the value-added tax automatically refunded after a period of three years.
Rejecting the proposal, the Government said, among other things, that "the currently established VAT refund deadlines are reasonable and justified [...]", and that the proposal to refund VAT to businesses in a persistent refund position would put strain on the nation's financial cashflow.