The Moldovan government has supported the idea of repealing in the legislation the provisions allowing duty-free imports of petroleum products for duty-free gas stations.
In particular, the Cabinet of Ministers gave a positive opinion on the draft amendments to the Tax Code, which annul the previously adopted provisions on exemption from VAT and excise taxes on imports of petroleum products with their further implementation in the customs control zone, which are intended for refueling when leaving the country, within the tank capacity vehicle. It should be noted that the Parliament has already adopted these amendments earlier in the first reading, which will repeal the provisions allowing the opening of a duty-free gas station in our country. The authors of the amendments noted that this is not practiced anywhere in the world, and this stimulates tax evasion and disloyal competition. They stressed that, although the impact of the duty-free gas stations on the state budget and the oil products market was not yet accurately assessed, the implementation of the former law would have caused the budget a loss of billions of lei. For example, representatives of oil companies calculated that without VAT and excise, a liter of gasoline would cost less by 7 lei, and a liter of diesel fuel - almost 5 lei. Thus, in the sale of thousands of liters of gasoline without paying VAT and excise duties, the loss of the state budget would have amounted to 7,000 lei, and in the sale of 1 million liters - about 7 million lei. Herewith, considering that the data of NAER show that, on average, over 1 thousand tons of oil products or almost 1.3 million liters are sold at a gas station in Moldova, with the opening of only 10 filling stations, state budget losses could amount to almost 100 million lei. The authors of the amendments noted that the provisions on preferential trade in petroleum products will also damage the competitive climate in Moldova, especially agricultural producers, who use petroleum products in technological processes, paying taxes. In addition, the authors of the bill noted that the provisions on the sale of petroleum products in the duty-free trade mode, without paying VAT and excise taxes, are unconstitutional, as they were approved by the Parliament, despite the presence of a negative government opinion on them. But the Constitution prohibits parliament from adopting amendments concerning the increase or decrease in budget revenues without a positive government opinion. It should be noted that on the border of Moldova there are 22 border crossing points - 15 with Ukraine and 7 with Romania (excluding Transnistria). There are about 600 petrol stations in the country. // 10.07.2019 — InfoMarket.