This is provided for in the draft tax policy approved by the Cabinet of Ministers. According to the Ministry of Finance, this measure will eliminate the unjustified competitive advantage that cross-border e-commerce has over local sellers. Specifically, the Ministry of Finance has proposed that, effective October 1, 2026, a special tax regime for distance sales of imported goods to individuals (B2C), requiring the payment of the standard VAT rate on all postal shipments with a domestic value of up to 150 euros per package. Foreign online stores and e-commerce platforms not registered in Moldova will be able to fulfill their tax obligations through an intermediary registered in the country. The intermediary will calculate and pay VAT on behalf of the foreign seller, act as the customs declarant, and provide the Customs Service with the appropriate guarantee. The State Tax Service will assign the intermediary a separate VAT registration code for each foreign seller it represents. VAT on goods cleared under the special regime must be paid within 30 days after they are released for free circulation. If the foreign seller does not use this mechanism, the obligation to pay VAT will fall on the recipient of the goods, or VAT will be collected from the recipient by the person presenting the shipment to customs, with the tax subsequently remitted to the state. In addition, starting January 1, 2027, a fee of 12 lei will be levied on each imported package purchased remotely and actually delivered to the recipient as a fee for specific activities. The recipient will be responsible for paying this fee, which will be collected by the postal operator, courier service, or universal postal service provider directly upon delivery of the package. If the fee is not paid, the operator will have the right to refuse delivery of the shipment. Operators will be required to report the collected funds to the State Tax Service on a monthly basis and transfer them to the state budget. If the package was not delivered to the recipient, the fee will not be charged. However, if the recipient picked up the shipment, paid 12 lei, and then returned the goods, the fee paid is non-refundable.// 08.09.2026 — InfoMarket.