The State Tax Service of Moldova has launched a mechanism for notifying taxpayers about discrepancies in VAT returns
Specifically, starting November 1, 2025, the State Tax Service will send notifications about discrepancies identified in submitted VAT returns. This became possible thanks to the launch of the "VAT Risk Management" module within the "Compliance Risk Management" automated information system. After receiving the notification, taxpayers are urged to carefully review their submitted return and, if they discover erroneous information, to contact the STS territorial office at their service location. The new mechanism is aimed at managing three VAT-related risks by the State Tax Service: cases of unjustified overstatement of VAT intended for transfer to an account; cases where suppliers fail to submit tax invoices in Appendix No. 2 to the VAT return; Cases in which suppliers and/or customers have discovered discrepancies in the cost and/or VAT amount related to a purchase, as reflected by the beneficiary in Appendix No. 1 to the VAT Return. Taxpayers facing at least one of the above risks will receive individual notifications about any potential errors identified, with instructions to correct their VAT returns. Notifications will be sent promptly after the return filing deadline. In the event of non-compliance, taxpayers will be notified again by the 15th of the following month, with an explanation of the possible sanctions applicable in accordance with the Tax Code. The State Tax Service recommends that taxpayers carefully review the data provided in the VAT Return and comply with the provisions of current tax legislation to ensure accurate and voluntary compliance. //03.11.2025 - InfoMarket
